Mesorat%20hashas for Bava Metzia 106:9

מיתיבי מעשר שני שאין בו שוה פרוטה דיו שיאמר הוא וחומשו מחולל על מעות הראשונות

Our Rabbis taught: <i>And if a man will at all redeem aught of his tithes [he shall add thereto the fifth part thereof]:<span class="x" onmousemove="('comment',' Lev. XXVII, 31. ');">¹⁶</span></i> 'of his tithes,' but not all his tithes,<span class="x" onmousemove="('comment',' I.e., of is a limitation, implying that in certain cases there can be no redemption. ');">¹⁷</span>

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