(R. Yakov of Nehar Pekod): It says about Ma'aser Sheni "v'Im Ga'ol Yig'al", to include an heir (he redeems and adds a Chomesh, i.e. a quarter of the principal).

Kidushin 54b (Mishnah): One who redeems his Ma'aser Sheni must add a Chomesh, whether he grew it or it was given to him for a gift.

Suggestion: This is unlike R. Meir. He holds that Ma'aser Sheni is Mamon Gavoha (Hash-m's property), so one cannot give it for a gift! Rather, it is like R. Yehudah (who holds that it is Mamon Hedyot, i.e. the owner's property).

Rejection: Really, it is like R. Meir. Tevel (untithed Peros) were given for a gift, and the receiver separated Ma'aser Sheni from it. R. Meir does not consider tithes to be separated until they actually are separated.

(Rav Nachman bar Yitzchak): The Halachah follows R. Meir because a Mishnah in tractate Eduyos is like R. Meir.

Bechoros 11a (Rav Nachman): If a Yisrael inherited Tevel after Miru'ach (final processing) from a Kohen, who had inherited it from a Yisrael, he separates Ma'aseros and keeps them.

Makos 20a: R. Yosi holds that tithes that were not separated are considered as if they were separated.

Question (Mishnah - R. Shimon ben Yehudah citing R. Yosi): Beis Hillel and Beis Shamai agree that if Peros entered and left Yerushalayim before Miru'ach, it may be redeemed. If the entered Yerushalayim after Miru'ach, Beis Shamai obligate eating it in Yerushalayim, and Beis Hillel permit redeeming it.

If it is as if as Ma'aser were separated, why do Beis Hillel permit redeeming it after it entered Yerushalayim?

Answer: Rava taught that mid'Rabanan, once Ma'aser enters the walls, it cannot be redeemed. Chachamim decreed only about actual Ma'aser. They did not decree about Ma'aser that will be separated from Tevel that entered.

Erchin 25b (Beraisa): "V'Im Lo Yig'al Es ha'Sadeh" - if one was Makdish his Sedei Achuzah (his ancestral inheritance from the days of Yehoshua), and he did not redeem it, "v'Im Machar Es ha'Sadeh" (the Gizbar sold it) "l'Ish Acher" - not to the owner's son, (then, it is given to Kohanim in Yovel).

Toras Kohanim (Bechukosai Perek 12,10): "V'Im Ga'ol Yig'al" includes an heir, a buyer, and one who received a gift.

Rambam (Hilchos Ma'aser Sheni 5:1): One who redeems his Ma'aser for himself, whether it is his or he inherited it, or whether he received Tevel for a gift (and separated Ma'aser), he adds a Chomesh.

Rambam (3:17): Ma'aser Sheni is Mamon Gavoha. Therefore, David can acquire it for a gift only if he was given Tevel, and David separated the Ma'aser.

Kesef Mishneh: This is like R. Meir; the Gemara rules like him. The Gemara said that according to R. Meir, one can acquire it for a gift only if he was given Tevel and separated the Ma'aser, for he does not consider tithes to be separated until they actually are separated. This is astounding, for the Rambam (Hilchos Ma'aser 6:1 and several other places) considers tithes to be separated even before they actually are separated! Ri Korkus answered that only for this matter it is as if they were not separated, for R. Meir considers Ma'aser to be Mamon Gavoha only once it was separated and called Ma'aser. He learns from "la'Shem", which discusses after it was separated and called Ma'aser.

Ohr Some'ach (5:1): The question is not difficult. We hold like the first Tana in the Mishnah (Ma'aser Sheni 3:6) that if finished produce (i.e. after Miru'ach) passed through Yerushalayim, the Ma'aser must be returned to Yerushalayim and eaten there, for it is as if the Ma'aser was separated. (Ma'aser that entered Yerushalayim must be eaten there; it may not be redeemed.) If unfinished produce passed through Yerushalayim, Beis Hillel permit redeeming the Ma'aser, for it is as if the Ma'aser was not separated. The Rambam (Hilchos Ma'aser 6:21) rules like this. If a Yisrael inherited finished Tevel from his maternal grandfather (a Kohen), he owns the Matanos, for it is as if they were already separated (and his grandfather merited to keep them). This is clear from Bechoros 11a. Before Miru'ach (final processing), they are exempt from Ma'aser, and one may eat (not in a fixed way) without tithing. The Rambam (Hilchos Ma'aser 2:2) holds that one who buys after Miru'ach is exempt from tithing. If so, it should be forbidden to give a gift of Tevel, for then the produce will be exempted! Do not say that it is as if the Ma'aser was separated, and he cannot give (the Ma'aser in the Tevel), so Ma'aser must still be separated. A thief can be Makdish or declare Terumah after despair, for he acquires through despair and Shinuy ha'Shem. The Rashba (Gitin 55b DH v'Hashta) said that the Terumah should not take effect (for it is not his until after Shinuy), and there is no Shinuy ha'Shem! He answered that they come simultaneously. Here also, the gift and the exemption from Ma'aser come simultaneously. Do not say that the exemption is only mid'Oraisa, and mid'Rabanan Ma'aser must still be taken. Surely, regarding Ma'aser mid'Rabanan, it is as if the Ma'aser was not separated, like we say in Makos (20a). However, regarding Tevel nowadays or in a flowerpot without a hole, surely one who inherits from his grandfather (a Kohen) is exempt, for if the Chiyuv were mid'Oraisa, his grandfather would have acquired, and Chachamim did not obligate more than the Torah does. Surely one may give a gift, for regarding this mid'Rabanan it is as if the Ma'aser was not separated, and the Chiyuv mid'Oraisa is uprooted (like we said above).

Rambam (Hilchos Erchin 4:5): If the wife or heir of the Makdish redeemed the field, she or he adds a Chomesh.

Mishneh l'Melech: Regarding a Sedei Achuzah, the son is like his father in his father's lifetime. If the father was Makdish the field, if he or his son bought it back, it is not given to Kohanim in Yovel. Ma'aser is different (an heir adds a Chomesh only if he inherited it). Firstly, there only a son is like his father, but for Ma'aser, any heir adds a Chomesh. Also, regarding Ma'aser Sheni we expound "v'Im Ga'ol Yig'al" to include an heir. That refers to after death, like the Rambam says in Hilchos Ma'aser Sheni. This is clear from Zevachim 6a and Ma'aser Sheni 5:4, which says that one can scheme to avoid adding a Chomesh through telling his adult son to redeem the Ma'aser. If so, when we say that an heir adds a Chomesh regarding Hekdesh, it is after the Makdish died. One might have thought that only the Makdish adds a Chomesh, but not one who inherited him. The verse teaches that this is not so.

Ra'avad (on Toras Kohanim): One who inherited Ma'aser Sheni adds a Chomesh even though he did not separate it, for now it is his. Why must the verse include an heir? He is no worse than one who received a gift, who adds a Chomesh! We can say that these depend on each other. This Tana (of Toras Kohanim, which is assumed to be R. Yehudah - Kidushin 53a) teaches that Ma'aser Sheni is Mamon Hedyot, so one can bequeath it or give it for a gift. He redeems his own Ma'aser. According to R. Meir, one cannot bequeath Ma'aser Sheni or give it for a gift. Alternatively, even R. Meir agrees that one can bequeath it, for an heir is in place of his father. When he redeems he adds a Chomesh, just like an heir is in place of his father to redeem Hekdesh and adds a Chomesh, even though one cannot give a gift of Hekdesh or bequeath it. The Torah included an heir (to be like his father). The same applies here.

R. Shimshon (on Toras Kohanim): It is a Chidush that a buyer, heir and one who received a gift all add a Chomesh. A buyer has the most ownership of the three, and one who received a gift has the least. This refers to one who bought Tevel. If he bought Ma'aser, he already redeemed it, and it is not his; he need not pay even principal to redeem it. However, the case of heirs and recipients can even be when they received Ma'aser. There was no need to teach an heir. He is no worse than one who received a gift. Alternatively, this teaches that even R. Meir, who holds that one cannot give a gift of Ma'aser, agrees that an heir adds a Chomesh. We find that an heir adds a Chomesh when redeeming his father's Hekdesh, even though one cannot give or bequeath Hekdesh.