R. Yishmael says: I might think that nowadays one should bring up second-tithe (to Jerusalem) and eat it (there). But it follows (otherwise), viz.: A firstling requires "bringing to the place," and the tithe requires "bringing to the place." Just as a firstling is eaten only in the presence of the Temple, so, second-tithe is eaten only in the presence of the Temple. — (No, this may be refuted, viz.:) This may be true of a firstling, which requires blood and devoted portions for the altar — as opposed to second-tithe, which does not require these things. — This is refuted by bikkurim (first-fruits), which, though they do not require blood and devoted portions for the altar, they are eaten only in the presence of the Temple — No, (this may be refuted), viz.: This may be true of bikkurim, which require placing before the altar — as opposed to second-tithe, which does not require this! — It must, therefore, be written "And you shall eat before the L-rd your G-d, in the place that He shall choose to repose His name there, the tithe of your corn … and the firstlings, etc." Second-tithe is being compared to firstlings.
Just as firstlings are eaten only in the presence of the Temple, so, second-tithe is eaten only in the presence of the Temple.