If the second tithe, the maaser sheni, cannot be transported to Jerusalem to be eaten then it can be exchanged for money.
Pilgrims would then go to Jerusalem and spend the money there. What kind of issues does this raise?
Find out in the fourth chapter of the tractate, starting here. For the source sheet, look here: https://tinyurl.com/MaaserSheni
For a set of slides which summarises the principles of tithes, go to the presentation here: https://tinyurl.com/MaaserSheniSlides, scrolling to the end.
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