בִּכּוּרֵ֞י כָּל־אֲשֶׁ֧ר בְּאַרְצָ֛ם אֲשֶׁר־יָבִ֥יאוּ לַיהוָ֖ה לְךָ֣ יִהְיֶ֑ה כָּל־טָה֥וֹר בְּבֵיתְךָ֖ יֹאכֲלֶֽנּוּ׃
그들이 여호와께 드리는 그 땅 처음 익은 모든 열매는 네 것이니 네 집에 정결한 자마다 먹을 것이라
Mishneh Torah, Leavened and Unleavened Bread
Priests (kohanim) fulfill [their obligation] with challah-tithe and with priestly tithe, even though it is matsa that is not fit for everyone. And likewise do we fulfill our obligation with second tithe in Jerusalem. But we do not fulfill [our obligation] with matsa of the first fruits (bikkurim) - even in Jerusalem. For first fruits are not permitted in all settlements; whereas [with] second tithe, it is possible that he will redeem [it] and eat [it] in any place. And it is written, (Exodus 12:20), "you shall eat matsas in all of your settlements" - matsa that is fit to be eaten in all of the settlements is the one with which we fulfill our obligation.