Reference for Bava Metzia 106:10
בשלמא למאן דאמר אין בחומשו היינו דקתני דיו דאע"ג דבדידיה אית ביה כיון דבחומשיה ליכא שפיר אלא למ"ד אין בו מאי דיו קשיא
thus excluding second tithe [produce] worth less than a <i>perutah</i>.<span class="x" onmousemove="('comment',' Such a small quantity cannot be redeemed, and if one does declare it redeemed with a perutah, that perutah does not receive the sanctity of the second tithe to have to be expended in Jerusalem. ');"><sup>18</sup></span> It has been stated: R. Ammi said, [This means] that [the tithe] itself is not [worth a <i>perutah</i>]; R. Assi maintained, Its <i>fifth</i> [is less than a <i>perutah</i>];<span class="x" onmousemove="('comment',' Even if the produce is worth more than a perutah, no redemption is possible if the fifth to be added is less than a perutah. ');"><sup>19</sup></span>