תלמוד על בבא מציעא 4:2

“A tetradrachma and an as is preferred since he adds to the capital”. Rebbi Jacob bar Idi in the name of Rebbi Simai: One does not add a fifth for any Second Tithe which itself is not worth a peruṭa. Rebbi Yose ben Rebbi Simon in the name of Rebbi Joḥanan: One does not add a fifth for any Second Tithe for which the fifth is not worth a peruṭa⁵⁷The Yerushalmi Baba Meẓi‘a4:5, fol. 9d, finds a basis for both rules in Lev. 27:31.. Rebbi Abba bar Mamai objected: Did we not state⁵⁸Mishnah Baba Meẓi‘a, Mishnah 4.6: One cannot force an oath if the defending party has not admitted owing at least a peruṭa; a woman can be preliminarily married only for a gift worth a peruṭa; a person deriving a peruṭa’s worth of benefit from anything dedicated to the Temple has committed larceny; if a find is worth a peruṭa it must be publicized; if somebody robs another of at least a peruṭa and swears falsely, he cannot atone for it unless he makes restitution even if that means a very long trip. “there are five peruṭot”, should one not state “six” according to Rebbi Simai, “Second Tithe which is worth a peruṭa!” And “seven” according to Rebbi Joḥanan, “the fifth of Second Tithe worth a peruṭa.”⁵⁹The Yerushalmi Baba Meẓi‘a 4:5, fol. 9d, considers this a contradiction to the Mishnah. The Babli, Baba Meẓi‘a 55a, notes that the Mishnah is restricted to original obligations. In addition, from what Rebbi Yose said in the name of Rebbi Mana bar Tanḥum, Abbahu in the name of Rebbi Joḥanan: Real estate cannot be acquired for less than a peruṭa⁶⁰This is a principle accepted everywhere in the Yerushalmi, Eruvin6, fol. 23c; Qiddušin 1:3, fol. 59d; 1:5, fol 60c. In the Babli, Qiddušin 13a, it is noted that the statement holds only for acquisition by money but not for barter.. In addition, from the following: If the value of Second Tithe is not known⁶¹It is unknowable because it is less than a peruṭa and cannot be measured by money’s worth., it is enough that one say: it and its fifth shall be exchanged for this tetradrachma. Rebbi Yose in the name of Rebbi Crispus, Rebbi Jonah in the name of Rebbi Zeïra: this baraita deals with a tetradrachma of tithe money where it is impossible that it not contain some profane⁶²This presupposes the statement of R. Joḥanan in the next paragraph that coins given for tithe money are holy only up to the actual value of the tithe exchanged for that coin. The argument is logical since nobody would offer a tetradrachma for anything valued less than a peruṭa, less than 0.2% of the value of the coin..