Commentary for Zevachim 97:3
והרי תמורה דאילו קדשים לא חיילי על בעל מום קבוע ואילו איהי חיילא
R'Judah said: It must be buried!<span class="x" onmousemove="('comment',' Second tithe was a tithe of the produce which was to be taken to Jerusalem and eaten there by its owner. If it was too burdensome, he could redeem it, take the redemption money to Jerusalem, and expend it there (Deut. XIV, 22-27) . - Thus according to R. Judah what was brought with the redemption money is stricter than the original tithe, for the original could be redeemed, whereas this cannot.');"><sup>1</sup></span>
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