Mishnà su Deuteronomio 26:13

The [second tithe of] demai is not subject to [the rules of adding a] fifth. It has no mandated time of removal. It may be eaten by an onen. It may be brought into Jerusalem and taken out again. They may allow a small amount to be lost on the road. One may give it to an am haaretz and consume its equivalent in Jerusalem. [Second tithe money of demai] may be redeemed silver [coins] for [other] silver [coins], copper [coins] for [other] copper [coins], silver for copper, and copper for produce, provided that the produce is again redeemed for money, the words of Rabbi Meir. But the sages say: the produce itself must be brought up and eaten in Jerusalem.

A vineyard of the fourth year Beth Shammai says: it is not subject to the law of the fifth nor to the law of removal. And Beth Hillel says: it is subject to the law of the fifth and to the law of removal. Beth Shammai says: it is subject to the law of fallen grapes and to the law of gleanings, and the poor redeem them for themselves. And Beth Hillel says: all of it goes to the winepress.

At minhah on the last festival day they would make the confession. How was the confession made? “I have cleared out the holy portion from the house” this refers to maaser sheni and the fruit of plants in their fourth year. “I have given them to the Levite” this refers to the tithe of the levites. “And also I have given them” this refers to terumah and the terumah of tithe. “To the stranger, to the orphans, and to the widow” this refers to the tithe of the poor, gleanings, forgotten sheaves, and the corners of the field, even though these do not prevent [one from making] the confession. “Out of the house” this refers to hallah.