TITHING ON SHABBOS WINE BOUGHT FROM KUTIM (Yerushalmi Demai Perek 7 Halachah 4 Daf 30b)
משנה הלוקח יין מבין הכותים אומר שני לוגין שאני עתיד להפריש הרי הן תרומה ועשרה מעשר ותשעה מע''ש [דף סח עמוד ב (עוז והדר)] ומיחל ושותה:
(Mishnah): One who buys wine from Kusim says (the following declaration before Shabbos in order to be able to drink from it on Shabbos), "Two Log that I will separate shall be Terumah, ten shall be Maaser Rishon and nine Maaser Sheni and then he may redeem it onto coins.
גמרא תני רבי יוסי ור''ש אוסרין שמא תבקע הנוד ונמצא שותה טבלים למפרע
(Gemara) Baraisa: R. Yosi and R. Shimon prohibit it, lest the wine bottle break and he would have retroactively drank Tevel.
לא כטעמיה הדין טעמיה דהדין טעמא דרבי יוסי (שמא יסייע)[שיהא מסוים] טעמא דר''ש שמא ישכח וישתה את השאר
R. Yosi's and R. Shimon's reasoning is different. R. Yosi's reason here is that there must be a specific part that becomes Terumah when he declares it. R. Shimon's reason is that he might forget and not actually separate it and drink all of the remainders.
[דף לא עמוד א] כהדא דתני מעשר שני שבחפץ זה מחולל על סלע שבכיס זה חילל רבי יוסי אומר לא חילל
Support (Tosefta): The Maaser Sheni in this thing is redeemed onto a Selah coin in this money pouch, it is redeemed (even though he didn't specify which coin should be used). R. Yosi says that it is not redeemed (because he didn't specify).
(מ''ט ד)[מודה] ר' יוסי [דף סט עמוד א (עוז והדר)] שאם אמר על הסלע הישנה ועל הדינר הישן שחילל מודים חכמים לרבי יוסי שאם אמר על הסלע שאטול מיד בני ועל הדינר שאטול מיד בני שלא חילל שלא היה בידו באותה שעה
R. Yosi agrees that if he said, "on the old Sela'' or "on the old Dinar'', it is redeemed. And the Chachamim agree that if he said, "on the Sela that I will take from my son'' or "on the Dinar that I will take from my son'', that it is not redeemed, as it wasn't in his hands at that time.
תמן תנינן המניח פירות להיות מפריש עליהן כו' מעשר שני והדא מתני' דלא כרבי יוסי וכרבי שמעון
(Mishnah in Maseches Gitin): One who put aside fruits to use to tithe for other fruits etc. (money to be able to redeem) Maaser Sheni, (he may tithe with them assuming that they are still intact). But if he then found them to be lost, he must be concerned about any tithing done in the last 24 hours. (These are the words of R. Eliezer.) Isn't this the opinion of R. Yosi and R. Shimon? (If they are concerned that the bottle might break, they are also concerned that the fruits might be lost or burnt).
אמר רבי זעירא תמן למפרעו נתקלקלו ברם הכא מאובדן והילך נתקלקלו
(R. Zeira): There (Gitin), the potential concern is about what has already happened (that the fruits might have already been lost when you wish to tithe, so R. Yosi and R. Shimon agree that we can assume that they are still currently intact); here, the concern is that the bottle will break (in the future, and one cannot assume that the bottle will always continue to be intact, since bottles eventually break).