R. Zevida was once sitting and teaching his son a Tosefta - If nowadays, a person wishes to transfer Ma'aser Sheni money onto produce (in Yerushalayim), Beis Shammai say that (he is penalized and) both the money and the produce have Kedushah. Beis Hillel say that each one remains as it is (meaning that the money remains with its Kedushah and the produce remains without Kedushah).

R. Krispa passed by and said to R. Zevida, "This should only be taught about transferring Kedushah from produce onto money. (Since during Temple times it was prohibited to do so in Yerushalayim, Beis Shammai penalized him for doing so even nowadays and gave Kedushah to the money. Beis Hillel say that the transferal doesn't take effect in Yerushalayim and the money does not get Kedushah.)

However, if one transfers the Kedushah from money onto produce, all agree that the produce doesn't get Kedushah.

Question: (Our Mishnah taught that if one intentionally used Ma'aser Sheni money to buy produce outside Yerushalayim,) if there is no Beis HaMikdash, it must be left to rot...?

Answer: There, he had consecrated the produce (as Ma'aser Sheni) when the Beis HaMikdash was still standing (so the transferal took effect) and it was then destroyed (prohibiting them to be consumed).

(Baraisa) (Ben Bibi): (Supporting R. Chagai earlier (Bechoros 27 (e)) The pasuk states (Devarim 14:25), "Then you shall turn it into money'' - you may redeem it when you are distant (outside of Yerushalayim) but not when you are close by (in Yerushalayim). (Pasuk 26), "And you shall turn that money into...'' - you may do so when close by (in Yerushalayim) but not when you are distant (outside of Yerushalayim).

(The Mishnah taught that one may not buy slaves, fields or non-Kosher animals with Ma'aser Sheni money. If he did, he must consume an equivalent amount of food as Ma'aser Sheni in Yerushalayim.) R. Yosi citing Shmuel said that the acquisition is valid. R. Yosi ben Chanina said that the item is acquired only after the buyer transfers the Kedushah from the money (that is in the hands of the seller) onto his produce.

Question (R. Hila): (Questioning R. Yosi ben Chanina) From the Mishnah's wording - "(One may not bring from Ma'aser Sheni money bird offerings of a Zav, a Zava or a woman after childbirth. If he did,) he must consume an equivalent amount of food'', this shows that the birds were consecrated as sacrifices...?

Answer (R. Yosi): Once he took the birds, the acquisition was completed (even before giving the Ma'aser Sheni money). After this, that which he paid was considered paying off a debt and a separate cquisition.

(R. Yudan): He must again consecrate the birds as a sacrifice. This is because he mistakenly thought that the consecration took effect through giving the money.