Maaser Sheni 3:6-7

Ma’aser Sheini 3:6

If produce whose labor was completed was carried through Jerusalem (untithed), its second tithe must be returned to Jerusalem and eaten there. What if its labor was not yet completed, such as baskets of grapes being brought to the wine vat or baskets of figs being brought to where they would be dried, and they were carried through Jerusalem? In such a case, Beis Shammai say that the produce must be returned to Jerusalem and eaten there, while Beis Hillel say that the produce may be redeemed and eaten anywhere. Rabbi Shimon ben Yehuda says in the name of Rabbi Yosi that Beis Hillel and Beis Shammai did not disagree in the case of second tithe produce whose work was not completed – they agree that it may be redeemed and eaten anywhere. They disagreed in the case of produce whose work was completed. There, Beis Shammai say that the produce must be returned to Jerusalem and eaten there, while Beis Hillel say that the produce may be redeemed and eaten anywhere. Demai (doubtfully-tithed produce) may be brought into Jerusalem, removed and redeemed.

Ma’aser Sheini 3:7

Let’s say that a tree stands inside Jerusalem and extends outside, or vice versa. In either case, what faces the wall and in is considered inside Jerusalem and what faces the wall and out is considered outside Jerusalem. If an oil press has its entrance inside Jerusalem and its interior is outside Jerusalem, or vice versa, Beis Shammai say they are considered to be entirely inside Jerusalem, while Beis Hillel say that what faces the wall and in is considered inside Jerusalem and what faces the wall and out is considered outside Jerusalem.
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