י מעשר שני וכו': פשיטא לא צריכא שנפדו ולא נפדו כהלכתן מעשר שני כגון שפדאו על גבי אסימון ורחמנא אמר (דברים יד, כה) וצרת הכסף בידך כסף שיש (לו) עליו צורה הקדש שחללו על גבי קרקע ולא פדאו בכסף ורחמנא אמר (ויקרא כז, יט) ונתן הכסף וקם לו:
10 The second tithe or food belonging to the Sanctuary which had not been redeemed. This is evident ! No ; it is necessary [to mention it] for the case where it has been redeemed but not according to the Halakah. With "the second tithe," for instance, where he redeemed it with uncoined silver, whereas the All-merciful declared, "Thou shalt bind up the money in thy hand" (Deut. xiv. 25) — i.e. money which has a stamp upon it. With "food belonging to the Sanctuary" for which [for instance] he had given a piece of land in exchange but he had not redeemed with money ; whereas the All-merciful declared, "He shall add the fifth part of the money of thy valuation unto it, and it shall be assured to him" (Lev. xxvii. 19).