("Second Tithe"). Eighth tractate of Order Zera'Im in the Mishnah. Its five chapters deal with the laws governing the separation and consumption of the second Tithe (one-tenth of the remaining produce after the first tithe) (cf. Deut. 14:22-29, 26:12-15). The Mishnah discusses uses to which the second tithe may be put, the "redemption" of second tithe produce for money, the mixture of second tithe coins with ordinary coins, the marking of all orchards and vineyards in the fourth year to indicate that its fruits were forbidden for consumption (Orlah), and the declaration made after separation of the second tithe. In the last chapter is the statement that Johanan the High Priest abolished the declaration following the taking of tithes because of the decree of Ezra, which deprived the Levites from receiving the first tithe.
The subject-matter is amplified in the Jerusalem Talmud and the Tosefta.
