Reference for Temurah 42:24

מעשר דגנך ותירושך ויצהרך מקיש בכור למעשר מה מעשר אינו נפסל משנה לחבירתה אף בכור אינו נפסל משנה לחבירתה

dedications of the higher degree of holiness are eaten inside the enclosures of the Temple court, you might think that the second tithe should be eaten wherever one can see [Jerusalem].<span class="x" onmousemove="('comment',' This therefore was Ben 'Azzai's difficulty regarding the Baraitha: I can understand the rule that dedications of the minor degree of holiness should be eaten within the walls of Jerusalem, since there is an application of blood to be made on the altar. But why should second tithe not be eaten in any place where he can see Jerusalem?');">¹⁹</span>

Jastrow