Reference for Bekhorot 100:16

הקדש שוה מנה שחיללו על שוה פרוטה מחולל

[at the banker's] a sela's [worth] from the monies of second tithes?<span class="x" onmousemove="('comment',' He has perutahs, small coins which he desires to change into silver sela's on account of the trouble of carrying them to Jerusalem, v. M. Sh., II, 8. We see from this that originally he exchanged the second tithes for perutahs, although Scripture here uses the expression 'silver'.');">¹⁴</span>

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