And you shall eat before Hashem your God, in the place that He will choose to make His Name dwell there, the tithe of your grain, of your wine and of your oil, and the firstborn of your herd and of your flock, in order that you may learn to fear Hashem your God all the days.
English: "Tithe and firstborn" — It was taught: Rabbi Yishmael says: "Tithe and firstborn" — he compared the tithe to the firstborn; just as the firstborn is eaten only while the Temple stands, so the tithe is eaten only while the Temple stands.
On the daf / in context: From this comparison we learn that ma’aser sheni may not be brought up to Yerushalayim for consumption in the present era.
Type of Learning
Hekkesh (Temurah) — ma’aser sheni, like the firstborn, requires the Temple.
What Is Learned
Ma’aser sheni may be eaten in Yerushalayim only while the Temple stands.