Maaser Sheni, Chapter Four, Mishnah One
This mishnah deals with variants in the price of the produce of maaser sheni and how they affect the evaluation when he comes to redeem the produce for money.
1) One who carries produce of maaser sheni from a place where it is expensive to a place where it is cheap, or from a place where it is cheap to a place where it is expensive, he redeems it according to the market price of the place [where he redeems it].
2) One who brings produce from the threshing-floor into the city, or jars of wine from the wine-press into the city, the increase in the price belongs to maaser sheni and the expenses [must be covered] from his household.
Section one: The price for the maaser sheni produce is determined by market-value of the place where it was redeemed. It doesnt matter what the price of the produce was in the place where he grew and picked the produce.
Section two: As produce and wine is brought into the city from the threshing floor, its price goes up in value because it is now closer to its market. This increase in price goes into the cost of redeeming the value of the maaser sheni. So if wine was one dinar for a jug at the threshing floor and 2 dinars in the city, if he redeems it in the city, he must pay the higher price. In addition, the expenses for carrying the wine into the city, hiring porters, donkeys, etc. come out of his pocket and are not taken out of the maaser sheni money.