Midrash for Menachot 163:1
ושלמים שם שם ממעשר [ומינה] מה שלמים אין גופן מעשר אף תודה נמי אין גופה מעשר והני חיטי הלקוחות במעות מעשר שני נמי אין גופן מעשר
And in respect of peace-offerings [this is derived] from the expression 'there' stated [in connection with peace-offerings]<span class="x" onmousemove="('comment',' Deut. XXVII, 7. And thou shalt sacrifice peace-offerings and shalt eat there.');"><sup>1</sup></span> and also in connection with the Second Tithe.<span class="x" onmousemove="('comment',' Deut. XIV, 26: And thou shalt eat there. Thus by analogy it is established that peace-offerings may be brought from Second Tithe.');"><sup>2</sup></span> Then it follows, as peace-offerings are not brought from actual Second Tithe produce.<span class="x" onmousemove="('comment',' For Second Tithe is taken from corn only, and so cannot actually be used for peace-offerings. What is meant is. of course, that the money obtained from redeeming Second Tithe produce may be used for buying animals for peace-offerings.');"><sup>3</sup></span>