Jerusalem Talmud Demai 6:3

משנה: יִשְׂרָאֵל שֶׁקִּיבֵּל מִכֹּהֵן וּמִלֵּוִי הַמַּעְשְׂרוֹת לִבְעָלִים. רִבִּי יִשְׁמָעֵאל אוֹמֵר הַקַּרְתָּנִי שֶׁקִּיבֵּל שָׂדֶה מִירוּשַׁלְמִי מַעֲשֵׂר שֵׁנִי שֶׁל יְרוּשַׁלְמִי. וַחֲכָמִים אוֹמְרִים יָכוֹל הוּא הַקַּרְתָּנִי לַעֲלוֹת וּלְאוֹכְלוֹ בִּירוּשָׁלֵם. MISHNAH: If an Israel received (as sharecropper) from a Cohen or a Levite, the tithes are for the owners¹⁰⁶Everybody, including the Sages who oppose R. Eliezer in the previous Mishnah, agree that this is the standard stipulation and is valid.. Rebbi Ismael says, if a villager received a field from a Jerusalemite, the Second Tithe is the Jerusalemite’s. But the Sages say, the villager can make pilgrimage¹⁰⁷He is encouraged to make the pilgrimage if there is a Temple. If there is no Temple, the entire rule is void since the Second Tithe must be redeemed. and eat his part in Jerusalem.

הלכה: עַל דַּעְתֵּיהּ דְּרִבִּי יִשְׁמָעֵאל אִילּוּ כֹהֵן טָמֵא שֶׁהָיָה שׁוּתָף עִם כֹּהֵן טָהוֹר שֶׁמָּא אֵין חוֹלְקִין בְּמַעְשְׂרוֹת. תַּמָּן יָכוֹל הוּא לְמוֹכְרָן לְכֹהֵן טָהוֹר אַחֵר. בְּרַם הָכָא יָכוֹל הַקַּרְתָּנִי לַעֲלוֹת וּלְאוֹכְלוֹ בִּירוּשָׁלֵם. HALAKHAH: According to the opinion of Rebbi Ismael, if an impure Cohen¹⁰⁸A Cohen who does not follow the rules of ritual purity and, therefore, cannot ever eat heave. Nobody disputes the fact that he will receive his part of the tithes by Biblical decree. and a pure Cohen were partners, would they not split the tithes? There he may sell the tithes to another pure Cohen¹⁰⁹Tithes and heave are private property but cannot be given over to a Non-Cohen., here can the villager make pilgrimage and eat his part in Jerusalem¹¹⁰Second Tithe cannot be sold; it must be eaten in Jerusalem. R. Ismael thinks that this is a burden on the farmer.?