Mesorat%20hashas for Kiddushin 108:10

וכר' יהודה במעשר מי לא תנן והתנן הפודה מעשר שני שלו מוסיף עליו חמישיתו בין משלו בין שניתן לו במתנה מני אילימא ר"מ היא מי מצי יהיב ליה במתנה והאמר מעשר ממון גבוה הוא אלא לאו ר' יהודה

Yet did we not learn [anonymously] as R'Judah in respect to [second-] tithe? But we learnt: If one redeems his own second-tithe, he must add a fifth,<span class="x" onmousemove="('comment',' Lev, XXVII, 31: and if a man will redeem aught of his tithe, he shall add unto it the fifth part thereof.');">¹⁹</span> whether it was his [in the first place] or given to him as a gift.<span class="x" onmousemove="('comment',' 'His', that it was separated of his own produce; 'given to him as a gift,' that somebody had tithed his produce and then given him the tithe.');">²⁰</span>

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