Makkos Daf 19 מאקוס דַף 19

In a Baraisa, Rebbe Yishmael said: יכול יעלה אדם מעשר שני בזמן הזה בירושלים ויאכלנו – one might think that a person can bring up his maaser sheni to Yerushalayim nowadays and eat it, although the Beis Hamikdash was destroyed. A hekesh between bechor and maaser sheni teaches: מה בכור אינו אלא לפני הבית – just as bechor is only eaten while there is a Beis Hamikdash, so too maaser sheni can only be eaten when there is a Beis Hamikdash. The Gemara clarifies that if Rebbe Yishmael held קדושה ראשונה קדשה לשעתה וקדשה לעתיד לבא – the original kedushah [of the Beis Hamikdash] sanctified [its site] for its time and forever, then one could even sacrifice and eat a bechor nowadays, even without the Beis Hamikdash. Rather, he holds לא קדשה לעתיד לבא – it did not sanctify it forever, and his question is whether Yerushalayim is still considered "לפני ה'" – in Hashem’s presence (the requirement for eating maaser sheni). Still, Rebbe Yishmael assumed that a bechor cannot be eaten nowadays, even where the avodah was done before the Beis Hamikdash was destroyed, based on a hekesh between the meat of a bechor and its blood (which requires a מזבח).

The Mishnah on Daf 13a taught that one who eats “maaser sheni which was not redeemed” receives malkus. Since the Mishnah on Daf 17a teaches that one who eats maaser sheni outside Yerushalayim receives malkus, the first Mishnah is explained to refer to eating inside Yerushalayim, where either the person or the maaser is tamei. The Gemara provides the source for each prohibition.

The maaser tamei is described as “not redeemed,” implying that it could have been redeemed even in Yerushalayim, although maaser tahor may not. Rebbe Elazar explains that the passuk says about redeeming maaser sheni: "כי לא תוכל שאתו" – because you cannot carry it, ואין שאת אלא אכילה – and the word "שאת" means nothing but eating, based on a passuk. Thus, if it cannot be eaten (because it is tamei), it may be redeemed, even inside Yerushalayim.  Rebbe Assi darshens from this phrase that maaser sheni tahor may be redeemed אפילו בפסיעה אחת חוץ לחומה – even a single step outside the wall of Yerushalayim, because the passuk allows redeeming it if “you cannot carry it,” indicating that if carrying it inside is necessary, it may be redeemed. ["שאתו" is also interpreted literally, since the Torah did not use the word "לאוכלו" – to eat it.]

Rav Chanina and Rav Hoshaya said: פשיטא הוא בחוץ ומשאו בפנים – it is obvious that if [a person] is standing outside Yerushalayim but his carried load [of maaser sheni] is inside, קלטוהו מחיצות – then the walls of Yerushalayim have retained it (since the maaser in inside Yerushalayim), and it can no longer be redeemed. They asked: הוא בפנים ומשאו בחוץ מהו – if he is inside but his load is outside, what is the halachah? They were told a Baraisa which quotes the passuk: "כי ירחק ממך המקום" – for the place (Yerushalayim) will be far from you. The phrase “from you” is darshened: ממילואך – from your fullness, meaning both you and your load. Thus, if either his load or his body is inside Yerushalayim, the maaser cannot be redeemed. Rav Pappa asked: נקיט ליה בקניא מאי – if he held [the maaser] on a stick, and he was inside Yerushalayim but the maaser was outside, what is the halachah? Do we consider load an independent entity, and since it is outside Yerushalayim, it can still be redeemed? The question is left unresolved, but on the next Daf, Ravina concludes it is considered to have entered Yerushalayim.