Commentary for Pesachim 70:16

והקדש שחיללו על גבי קרקע דרחמנא אמר (ויקרא כז, יט) ונתן הכסף וקם לו

hence he [the Tanna] informs us [that it is] as Abaye answered him. NOR WITH SECOND TITHE OR HEKDESH WHICH HAVE NOT BEEN REDEEMED etc. That is obvious? - It is necessary only where they have been redeemed; and what does they 'HAVE NOT BEEN REDEEMED' mean?

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