הלכה אויף דברים 14:24

[In a case of] one who gives half a shekel from consecrated property [that he is holding], and the appropriation is made: Once some of it used, he is liable for misappropriation, and has fulfilled his obligation for the half shekel. [If] he gave it from monies of the second tithe – he must eat corresponding to [its value] in Jerusalem. [If he gave it] from monies of seventh-year [produce] – he must eat corresponding to [its value] with the [laws that apply to] the sanctity of the seventh year. [If it was] from a condemned city, he did not do anything.

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.

It is forbidden to move fruits that are forbidden to eat, such as fruits that have not been tithed—even if they are only obligated in [rabbinic] tithes—or first tithe the priestly tithe of which has not been taken, or impure tithes or second tithe and consecrated foods that have not been properly redeemed. But it is permissible to move demai, since it is fit for the poor; and likewise second tithe and consecrated foods that have have been redeemed—even though one did not [add the mandatory] fifth.