Commentary for Menachot 163:8

מיתיבי המתפיס מעות מעשר שני לשלמים כשהוא פודן מוסיף עליהם שני חומשין אחד לקדש ואחד למעשר

It is as if he bought<span class="x" onmousemove="('comment',' With Second Tithe money in Jerusalem.');">¹⁴</span> an ox for ploughing.<span class="x" onmousemove="('comment',' In which case the ox must be sold and the money received treated in the sanctity of Second Tithe.');">¹⁵</span> It was stated: If a man designated Second Tithe money for a peace-offering, R'Johanan said, [The peace-offering] has appropriated it; R'Eleazar said, It has not appropriated it.

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