Commentary for Kiddushin 111:6
אמר שמואל
But [say] here [in the Mishnah] the reference is to a woman, a haberah,<span class="x" onmousemove="('comment',' Fem. of haber, associate, one who is learned and very strict in all matters of tithes and laws of purity. Some suggest that the unsettled state of Palestine during the Maccabean wars led to the neglect of tithes and Levitical purity by the masses, the so-called 'am ha-'arez (lit., 'people of the land') , and this, in turn, by reaction, was responsible for the promotion of associations (haburoth) , the members of which (haberim) were pledged strictly to observe these laws, V. J.E. art, 'Haber'.');"><sup>11</sup></span> who knows.<span class="x" onmousemove="('comment',' That second-tithe money does not become hullin by her acceptance, and therefore she will expend it in Jerusalem. But the average seller does not know these laws.');"><sup>12</sup></span> The Master said: 'If he does purchase [them], he must eat to the value thereof.' Yet why: let the money return to its place, as there? - Said Samuel:
Daf Shevui to Kiddushin
But R. Yehudah said that if one intentionally tries to desacralize second tithe coins, the coins remain holy. They “return to their place” and the sale is nullified.
Shmuel says that the mishnah here refers to a case where the seller fled and therefore the coins cannot be returned to him. They cannot “return to their place.” In such a case, he may redeem them and use the new coins to buy food in Jerusalem.