However, this notion is refuted by comparison with the firstborn animal.
Both second tithe and firstborn animals had to be brought to Jerusalem
and eaten there. And, just as the firstborn animal can only be offered
at the time when the Temple stands – because it needs to be sacrificed
at the Altar – so too the second tithe can be eaten in Jerusalem when
the Temple stand.
This argument, however, has an internal weakness: firstborn requires
that its blood be placed on the Altar, which is a stringency that the
second tithe does not have. Then how do we know not to bring the second
tithe today? Only from the verse, “In the place where He will
choose to rest His name – there you will eat second tithe and the
firstborn animals.” Since they are placed next to each other in the
same verse, they have the same law.
Art: Eugène Verboeckhoven - Sheep Returning From Pasture