ויקרא, פרק כ״ז, פסוק ל״א

A farmer living far from Jerusalem faces a practical challenge when trying to transport a heavy harvest. To ease this burden, the Torah provides a system where the holiness of the second tithe fruits can be transferred to money. This process removes the sacred status from the original produce, allowing it to be eaten anywhere as regular food. The money is then taken to Jerusalem, where it is used to purchase food that is eaten in a state of holiness [רש״י, רש ר הירש, חומש קה״ת, ביאור יש״ר].

When an owner chooses to buy back his own tithe to keep the produce for everyday use, a specific penalty applies. He must add one-fifth to the principal value, much like the process of redeeming sacred property from the temple treasury [שטיינזלץ]. This additional amount is calculated so that the principal and the added fifth together equal five parts of the new total. Furthermore, the payment must be made using official minted currency, just like the primary redemption money [תורה תמימה, אדרת אליהו].

The requirement to add this penalty applies broadly to anyone who steps into the shoes of the owner. Therefore, an heir who inherits a second tithe, or someone who receives it as a gift, is still obligated to add the one-fifth penalty upon redemption [מלבי״ם, אדרת אליהו, תורה תמימה, אילת השחר]. There is a discussion among commentators regarding whether these rules apply equally to everyone. One approach suggests that women are exempt from paying the additional fifth, possibly because the Torah seeks to protect their financial resources [תורה תמימה, רלב״ג]. Conversely, others argue that the law is universal and fully applies to women as well [מלבי״ם, אדרת אליהו]. However, there is agreement that a minor, who lacks mature understanding, is excluded from this law and does not add the penalty [מלבי״ם, אדרת אליהו].

The penalty is strictly tied to personal ownership. A person only adds the one-fifth surcharge when redeeming his own tithe. If someone redeems a friend's tithe, he pays only the base market value [רש״י, רד צ הופמן, גור אריה]. Additionally, the individual must use his own personal funds for the transaction rather than relying on another person's money [תורה תמימה].

Not all tithes are eligible for this exchange. For instance, if the tithe is of such little value that the added fifth would be worth less than the smallest official coin, it cannot be redeemed. Similarly, if the tithe fruits have already been brought into Jerusalem and subsequently taken out, they lose their eligibility for redemption and must be carried back to the city [תורה תמימה, מלבי״ם, אדרת אליהו]. Finally, the option to transfer the holiness to money is not always the ideal path. If a person has only a small amount of produce and lives close to Jerusalem, the primary expectation is to bring the actual fruits to the city [העמק דבר]. A key purpose of bringing the physical tithe is to share the bounty and support the poor living in Jerusalem [רלב״ג].