Maaser Sheni מעשר שני

A commandment unusual in its design: the owner gives this tithe to no one, but goes up with it to Jerusalem and eats it there. If the way is long it may be redeemed for money with the addition of a fifth, and the money spent on food in the city.

The last chapter is on the viduy maaser, the declaration over tithes: once in three years a man came and said aloud that he had separated everything and deprived no one. The Mishnah notes that Yochanan Hyrcanus abolished this declaration.

Order: Zeraim. There is Gemara only in the Jerusalem Talmud.