ג תַּנִּי הַנֶּאֱמָן רָאוּ אוֹתוֹ מַפְרִישׁ שֵׁנִי. תַּנִּי לַשֵּׁנִי נֶאֱמָָן לָרִאשׁוֹן דִּבְרֵי רִבִּי אֱלִיעֶזֶר. וַחֲכָמִים אוֹמְרִים הַנֶּאֱמָן לָרִאשׁוֹן נֶאֱמָן לַשֵּׁנִי. הַנֶּאֱמָן לַשֵּׁנִי אֵינוֹ נֶאֱמָן לָרִאשׁוֹן. מַה טַעַם דְּרִבִּי אֱלִיעֶזֶר מִשּׁוּם שֶׁאֵינוֹ חָשׁוּד לְהַקְדִּים אוֹ מִשּׁוּם שֶׁהִפְרִישׁ שֵׁנִי חֲזָקָה שֶׁהִפְרִישׁ רִאשׁוֹן. וְהָתַנֵּינָן רִבִּי לִיעֶזֶר אוֹמֵר אֵין אָדָם צָרִיךְ לִקְרוֹת שֵׁם לְמַעֲשֵׂר עָנִי<i data-commentator="Notes by Heinrich Guggenheimer" data-label="50"></i> שֶׁל דְּמַאי. הָא שֵׁנִי צָרִיךְ מַה אִם שֵׁנִי שֶׁאֵין לְרַבּוֹ טוֹבַת הֲנָיָיה צָרִיךְ לְהַפְרִישׁ. רִאשׁוֹן שֶׁיֵּשׁ לְרַבּוֹ טוֹבַת הֲנָיָיה לֹא כָל שֶׁכֵּן.
3 It was stated: He is trustworthy if they saw him separate the Second Tithe. It was stated: For the Second, he is trustworthy for the First, the words of Rebbi Eliezer. But the Sages say, if he trustworthy for the First, he is trustworthy for the Second. He who is trustworthy for the Second is not trustworthy for the First. What is the reason of Rebbi Eliezer? Is it because he is not suspected of advancing the tithe, or because if he separated the Second it is a standing presumption that he separated the First? But did we not state: “Rebbi Eliezer says, nobody has to give a name to the tithe of the poor from <i>demay.</i>” Hence, for the Second it is needed. Since he has to separate the Second, on which the owner earns no goodwill he certainly will separate the First, on which he earns goodwill!