whether in that of the sin-offerings of an individual or of a congregation?<span class="x" onmousemove="('comment',' Let us see to what class this sin-offering which was to be left to die was remembered as belonging. If it was remembered as being the sin-offering both of a congregation and an individual, then let us say that a sin-offering whose owners procured atonement and a sin-offering whose year is passed are left to die because of doubt, whereas in the other three cases, which are entirely different, as they could not occur in connection with a congregation, there could be no doubt that there is no death for the sin-offerings. And if the case of a sin-offering being left to die was remembered only in connection with the offering of an individual, then let us say that these three sin-offerings, substitute and offspring of a dedicated animal etc., since they can be brought only by an individual, are left to die, but about the other two sin-offerings there can be no doubt, for they are entirely different (Rashi) .');"><sup>10</sup></span>
Tosefta Maaser Sheni (Lieberman)
2:8 There are certain differences in the treatment of dedicated items and the second tithe. Dedicated items can be deconsecrated by anything whereas the second tithe can only be deconsecrated using coins. Moreover, while dedicated items cannot change their level of sanctity, the second tithe's sanctity level can increase after consecration. Dedicated items can be brought in and taken out of Jerusalem, but once the second tithe enters Jerusalem, it can't be brought out. None of these stringencies apply to dedicated items....
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Tosefta Maaser Sheni
There is a stringency in consecrated items that there is not in second tithe, and in second tithe that there is not in consecrated items. Consecrated items may all be exchanged for one another, [but] second tithe may only be exchanged for money. Consecrated items do not change their level of sanctity, [but] second tithe's sanctity can increase after consecration (see Lieberman). Consecrated items are brought into Jerusalem and taken out of Jerusalem, [but] second tithe is brought into Jerusalem but is not taken out of Jerusalem. The stringency with second tithe over consecrated items is that second-tithe may acquire jars of wine (Maaser Sheni 1:3), but its money is forbidden, a doubtful admixture of any quantity is forbidden, and one is required to add a fifth (see Maaser Sheni 4:3), and is required to make a confession (Maaser Sheni 5:10), and it is forbidden to mourners (Maaser Sheni 5:12), and one is only permitted to eat it if it has been redeemed (Maaser Sheni 3:6), and one may not use it to kindle a candle, which is not the case with consecrated items. The stringency with consecrated items is that consecration takes effect on all items, and one is prohibited to derive personal benefit from it, and one is only permitted to eat it if it has been redeemed, which is not the case with second tithe.
