(R. Abahu): R. Yehoshua ben Chananya and R. Elazar ben Azaria disagreed. R. Yehoshua ben Chananya said that one should not give Maaser to Kohanim. R. Elazar ben Azaria allows it.

Question (R. Yehoshua ben Chananya to R. Elazar ben Azaria): Doesn't the pasuk state (Bamidbar 18:31), "And you shall eat it in any place..." - even in a graveyard. (But how could a Kohen do that?!)

Rebuttal (R. Elazar ben Azaria): It means any place in the Temple Courtyard.

Question (R. Yehoshua ben Chananya): Doesn't that pasuk say "you and your household" - but can a woman enter the Courtyard?

R. Ba related the following story. R. Elazar ben Azaria (who was a Kohen) would regularly take Maaser from a certain garden. The garden had two entrances, one to a place of Tumah and one to a place of Taharah.

R. Akiva went out to the owner and said to him, "Open the door (that opens to Tumah) and close the one (that opens to Taharah)". (He said this in order to prevent R. Elazar from entering.) If R. Elazar comes, I will tell him to enter through the other doorway (which he certainly will not do).

Question (Owner to R. Akiva): What if he sends a student here (who is a Yisrael) on his behalf?

Answer (R. Akiva to the owner): The pasuk says (ibid.) 'you (and your household)" - meaning that the person himself needs to be able to go there.

When R. Elazar ben Azaria heard what the owner did (closing the door to Taharah) he said, "The tactic of Akiva ben Yosef came here".

As a result of this, R. Elazar ben Azaria returned all of the Maaseros that he had previously taken.

(R. Yitzchak bar Elazar): If a pot needs to be heated up, a lot of wood is needed. But if it's already hot only a small amount of wood is needed to keep it hot. (R. Akiva used a gentle approach to have R. Elazar return all of the Maaseros.)

Parable #2: Any coal that doesn't burn at the beginning will not burn later (as it will only cool off).

(The Mishnah taught (Erchin 8(g)) concerning a soup (made of Shemittah or Maaser Sheni produce) - Beis Shammai say that it requires Biur; Beis Hillel say that it is considered already destroyed). All agree that bread and oil still require Biur. All agree that wine and spices are considered already destroyed. They disagree over a dish (of dissolved Maaser Sheni that is no longer recognizable) - Beis Shammai say that it requires Biur and Beis Hillel says that it does not.

(The Mishnah taught (Erchin 8(h)) One who has produce nowadays and the time of Biur arrived - Beis Shammai say that it must be redeemed onto coins; Beis Hillel say that it is the same whether it is redeemed onto coins or it remains produce.) What is Beis Shammai's source? (Devarim 14:25), "And bind up the money in your hand". (Only money may be used for redemption.)

What is Beis Hillel's source? The purpose of redemption is to be able to take the money and buy food in Yerushalayim. Here, the money will remain with him outside Yerushalayim, so what does it help to redeem it?