הלכה אויף ויקרא 27:31

...There was a stone in the Holy of Holies, at its west, on which the Ark was placed. And before it was the jug of manna and the staff of Aaron. And at the time that Solomon built the temple (and he knew that its end was to be destroyed), he built into it a place in which to conceal the Ark beneath in deep and twisting tunnels. And King Josiah commanded and hid it in the place that Solomon built. As it is said, "He said to the Levites, who taught all of Israel, who were holy to the Lord, 'Put the holy Ark in the house that Solomon son of David king of Israel built. It is not for you to carry it on shoulders now. Serve the Lord your God..." (II Chronicles 35:3). And they hid along with it the staff of Aaron, and the jug, and the anointing oil, and all these did not return in the second temple. And even the Urim and Tumim, which were in the second temple, they were not imbued with the holy spirit. And they no longer asked [God] questions with them, as it is said, "Until the priest would stand for the Urim and Tumim." (Ezra 2:63; Nehemiah 7:65) And they only made them in order to complete the eight garments of the high priest, so that he would not be missing garments.

Afterwards, one separates from the remainder one-tenth, and this is called ma'asér sheni [the "second tithe"], and this is for the owner to eat in Jerusalem. About this it is said, (Lev. 27:31) If anyone wishes to redeem any of his tithes, [he must add one-fifth to them], and about this it is said, (Deut. 14:22-23) You shall set aside every tenth year [of all of the yield of your sowing that is brought from the field.] You shall consume the tithes [of your new grain and wine and oil, and the firstlings of your herds and flocks, in the presence of the LORD your God, in the place where He will choose to establish His name, so that you may learn to revere the LORD your God forever].

From the laws of the commandment is that which they, may their memory be blessed, said (Berakhot 35a) that one who wants to redeem the fourth-year plant redeems it like the second tithe, which [can be] redeemed — meaning to say, that he redeems it with money and brings [that] up to Jerusalem. And if he redeems it himself, he adds a fifth. As so is the law with the second tithe, from that which it is written about it (Leviticus 27:31), “And if a man surely redeems his tithes.” But one who redeems the second tithe for others, does not add a fifth. And he does not redeem [the fourth-year plant] until it reaches the season of the tithe; as it is stated about it (Leviticus 19:25), “to increase its produce for yourselves” — and they, may their memory be blessed, expounded (Sifra, Kedoshim, Section 3:10), “Until it becomes produce” — meaning to say that it reaches the season of the tithe, and that is a third of its ripeness. And according to Rambam (Mishneh Torah, Laws of Second Tithes and Fourth Year’s Fruit 9:2), may his memory be blessed, we do not redeem it when it is attached [to the tree], like the tithe. But others explain (Rashi on Orlah 5:5) that we redeem it even attached. And it is called money of the Higher Realm, like the tithe. And therefore it cannot be acquired as a gift — unless he gave it when it is still unripe fruit, as the obligation has not yet rested upon it, as we said. And its law in the other things — such as eating, drinking and anointment — is like the tithe. And on the commandment of the second tithe in Parashat Re’eh Anokhi (Sefer HaChinukh 473), we will write more about it at length with God’s help.