Talmud Bavli
Talmud Bavli

Mishnah for Sanhedrin 3:10

שור הנסקל בעשרים ושלשה שנאמר (שמות כא, כט) השור יסקל וגם בעליו יומת כמיתת בעלים כך מיתת השור הזאב והארי הדוב והנמר והברדלס והנחש מיתתן בעשרים ושלשה רבי אליעזר אומר כל הקודם להורגן זכה רבי עקיבא אומר מיתתן בעשרים ושלשה:

AND THE SECOND TITHE<span class="x" onmousemove="('comment',' The tithe taken by the landowner to Jerusalem there to be consumed, as distinct from the 'first tithe' assigned to the Levites, according to Rabbinic interpretation of Deut. XIV, 22-26. ');"><sup>18</sup></span> OF UNKNOWN VALUE ARE ASSESSED BY THREE. THE ASSESSMENT OF CONSECRATED OBJECTS FOR REDEMPTION PURPOSES IS MADE BY THREE; VALUATIONS OF MOVABLE PROPERTY<span class="x" onmousemove="('comment',' The value of which had been vowed to the Sanctuary. ');"><sup>19</sup></span>

Mishnah Maaser Sheni

Maaser sheni may be redeemed at the lower market price: At the price at which the shopkeeper buys and not at which he sells. At the price at which the money-changer takes small change and not at the price at which he gives small change. Maaser sheni may not be redeemed in an estimated lump. If its value is known, it may be redeemed according to the evaluation of one. But if its value is not known, it must be redeemed according to the evaluation of three, as for instance in the case of wine which has formed a film, or produce which has begun to rot, or coins which have become rusty.
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