הלכה על מגילה 40:6

From the laws of the commandment is, for example, that which they, may their memory be blessed, said (Megillah 20b) [that] we only make this declaration during the day, and that the whole day is fit for the declaration of the tithe, and that it can be said in any language (Sotah 32b). And [the proper execution of] its commandment is in the Temple, as it is stated, "in front of the Lord, your God." But if he makes the declaration in any place, he has fulfilled [it]. And there cannot be anything left of any of the gifts with the one making the declaration, as he says, "I have disposed of the holy from the house." And when does he make the declaration? After the third year in which we separate the poor-tithe, in the fourth year which is after it on the last day of Pesach; and so [too,] in the seventh [year]. And the rest of its laws are elucidated in the last chapter of Tractate Maaser Sheni.