Midrash for Sanhedrin 222:15
בני בליעל בנים שפרקו עול שמים מצואריהם מקרבך ולא מן הספר יושבי עירם ולא יושבי עיר אחרת לאמר שצריכין עדים והתראה לכל אחד ואחד
ALLOWED TO ROT; AND THE SECOND TITHE<span class="x" onmousemove="('comment',' This is discussed in the Gemara. ');"><sup>28</sup></span> AND THE SACRED WRITINGS HIDDEN.<span class="x" onmousemove="('comment',' I.e., buried, which is the meaning of [H] when used in connection with sacred objects no longer fit for use; v. Meg. 26b on the hiding of a Scroll of the Torah which has mouldered away. It is insufficient merely to put away these objects, viz., the sacred writings and the second tithe, and let them rot (as in the case of terumah), because being available to all, they would probably, in a moment of forgetfulness, be put to some use; whereas terumah was eaten only by the priests, who were very observant. (Tosefoth Yomtob a.l.) S. Krauss in Sanh.-Mak. a.l. remarks that [H] is a general term for withdrawing a Scroll from its public use in the synagogue, and presumably he understands it in the same light here. This meaning, however, is quite unsuited to the context (which deals with the method of destruction to be applied to holy things, which, though not to be burnt, are nevertheless to be disposed of, as is seen in the case of terumah and holy objects), particularly as the word is here applied to both the sacred Writings and the second tithe, and in the case of the latter this interpretation is obviously impossible. ');"><sup>29</sup></span>