Sefer HaChinuch ספר החינוך

To not eat from the second tithe of grain outside of Jerusalem: To not eat the second tithe of grain outside of Jerusalem. And about this is it stated (Deuteronomy 12:17), “You may not eat in your gates the tithes of your grain.” And the verse that comes after it instructs about it that it is referring to the second tithe, as it is stated, “But rather you must eat it before the Lord, your God[...] you and your sons and your daughters, and your slave and your maid-servant.” And were it the other tithes, they are for the poor or for the Levites. And I have written regarding what the second tithe is (above) in this Order (Sefer HaChinukh 473). And I have written the reason for its being eaten in Jerusalem in the Order of Eem Bechukotai in the commandment of the animal tithe (Sefer HaChinukh 360).

From the laws of the commandment is that which they, may their memory be blessed, said (Makkot 19b) that we are not liable lashes for its eating unless we eat it without redemption after it sees the face of the [Temple]. And so [too,] did they say at the end of Makkot 19b, “From when are we liable for it? From when it sees the face of the [Temple].” (See Sefer HaMitzvot, Negative Commandments 141.) And I have already expanded about the laws of the fixing [of the obligation] of the tithe on fruits in the Order of Vayikach Korach (Sefer HaChinukh 395), and you can see it there if you would like. And the rest of the details of the commandment are elucidated in Tractate Maaser Sheni. (See Mishneh Torah, Laws of Second Tithes and Fourth Year’s Fruit 3:5.)

And this prohibition is practiced by males and females at the time that the obligation of the second tithe is practiced. And in the Order of Shoftim, we will elucidate the time and the place that it is practiced (Sefer HaChinukh 507). And one who transgresses it and ate a kazayit of it outside of Jerusalem is liable for lashes.