Mishnah Maaser Sheni

מַעֲשֵׂר שֵׁנִי, אֵין מוֹכְרִין אוֹתוֹ, וְאֵין מְמַשְׁכְּנִין אוֹתוֹ, וְאֵין מַחֲלִיפִין אוֹתוֹ, וְלֹא שׁוֹקְלִין כְּנֶּגְדּוֹ. וְלֹא יֹאמַר אָדָם לַחֲבֵרוֹ בִּירוּשָׁלַיִם, הֵילָךְ יַיִן וְתֶן לִי שָׁמֶן. וְכֵן שְׁאָר כָּל הַפֵּרוֹת. אֲבָל נוֹתְנִין זֶה לָזֶה מַתְּנַת חִנָּם:

Second tithe: one may not sell it, use it as a pledge, exchange it, or use it as a weight. One may not say to his friend [even] in Jerusalem: “Here is [second tithe] wine, give me [in exchange] oil, and the same with all other produce. But people may give it to one another as a free gift.

Mishnah Maaser Sheni 1:1 · Mishnah Yomit by Dr. Joshua Kulp

מַעְשַׂר בְּהֵמָה, אֵין מוֹכְרִין אוֹתוֹ תָּמִים חַי, וְלֹא בַעַל מוּם חַי וְשָׁחוּט, וְאֵין מְקַדְּשִׁין בּוֹ הָאִשָּׁה. הַבְּכוֹר מוֹכְרִין אוֹתוֹ תָּמִים חַי, וּבַעַל מוּם חַי וְשָׁחוּט, וּמְקַדְּשִׁין בּוֹ הָאִשָּׁה. אֵין מְחַלְּלִין מַעֲשֵׂר שֵׁנִי עַל אֲסִימוֹן, וְלֹא עַל הַמַּטְבֵּעַ שֶׁאֵינוֹ יוֹצֵא, וְלֹא עַל הַמָּעוֹת שֶׁאֵינָן בִּרְשׁוּתוֹ:

Tithe of cattle: one may not sell it when it is unblemished and alive, and when it is blemished [one may not sell it] neither alive nor slaughtered, nor may one betroth a woman with it. A first-born animal: one may sell it when it is unblemished and alive, and when blemished [one may sell it] both alive and slaughtered, and one may betroth a wife with it. One may not redeem second tithe with unstamped coins, nor with coins which are not current, nor for money which is not in one's possession.

Mishnah Maaser Sheni 1:2 · Mishnah Yomit by Dr. Joshua Kulp

הַלּוֹקֵחַ בְּהֵמָה לְזִבְחֵי שְׁלָמִים, אוֹ חַיָּה לִבְשַׂר תַּאֲוָה, יָצָא הָעוֹר לְחֻלִּין, אַף עַל פִּי שֶׁהָעוֹר מְרֻבֶּה עַל הַבָּשָׂר. כַּדֵּי יַיִן סְתוּמוֹת, מְקוֹם שֶׁדַּרְכָּן לִמְכֹּר סְתוּמוֹת, יָצָא קַנְקַן לְחֻלִּין. הָאֱגוֹזִים וְהַשְּׁקֵדִים, יָצְאוּ קְלִפֵּיהֶם לְחֻלִּין. הַתֶּמֶד, עַד שֶׁלֹּא הֶחְמִיץ, אֵינוֹ נִלְקָח בְּכֶסֶף מַעֲשֵׂר. וּמִשֶּׁהֶחְמִיץ, נִלְקָח בְּכֶסֶף מַעֲשֵׂר:

One who bought a domesticated animal for a shelamim offering or a wild animal for non-sacrificial eating, the hide becomes hullin [non-sacred], even though the value of the hide exceeds the value of the flesh. Sealed jars of wine [which were bought] in a place where they were usually sold sealed, the jars are hullin. Walnuts and almonds, their shells become hullin. Grape-skin wine: before it has fermented it cannot be bought with second tithe money, but after it has fermented it may be bought with second tithe money.

Mishnah Maaser Sheni 1:3 · Mishnah Yomit by Dr. Joshua Kulp

מַעֲשֵׂר שֵׁנִי, נִתָּן לַאֲכִילָה וְלִשְׁתִיָּה וּלְסִיכָה, לֶאֱכֹל דָּבָר שֶׁדַּרְכּוֹ לֶאֱכֹל, לָסוּךְ דָּבָר שֶׁדַּרְכּוֹ לָסוּךְ. לֹא יָסוּךְ יַיִן וְחֹמֶץ, אֲבָל סָךְ הוּא אֶת הַשֶּׁמֶן. אֵין מְפַטְּמִין שֶׁמֶן שֶׁל מַעֲשֵׂר שֵׁנִי, וְאֵין לוֹקְחִין בִּדְמֵי מַעֲשֵׂר שֵׁנִי שֶׁמֶן מְפֻטָּם, אֲבָל מְפַטֵּם הוּא אֶת הַיַּיִן. נָפַל לְתוֹכוֹ דְבַשׁ וּתְבָלִין וְהִשְׁבִּיחוֹ, הַשֶּׁבַח לְפִי חֶשְׁבּוֹן. דָּגִים שֶׁנִּתְבַּשְּׁלוּ עִם הַקַּפְלוֹטוֹת שֶׁל מַעֲשֵׂר שֵׁנִי וְהִשְׁבִּיחוּ, הַשֶּׁבַח לְפִי חֶשְׁבּוֹן. עִסָּה שֶׁל מַעֲשֵׂר שֵׁנִי שֶׁאֲפָאָהּ וְהִשְׁבִּיחַ, הַשֶּׁבַח לַשֵּׁנִי. זֶה הַכְּלָל, כָּל שֶׁשִּׁבְחוֹ נִכָּר, הַשֶּׁבַח לְפִי הַחֶשְׁבּוֹן. וְכָל שֶׁאֵין שִׁבְחוֹ נִכָּר, הַשֶּׁבַח לַשֵּׁנִי:

Second tithe is set apart for eating, for drinking and for anointing; for eating what is usually eaten, for drinking what is usually drunk, and for anointing what is usually used for anointing. One may not anoint oneself with wine or with vinegar, but one may anoint oneself with oil. One may not spice oil of second tithe, nor may one buy spiced oil with second tithe money. But one may spice wine. If honey or spices fell into wine and improved its value, the improved value [is divided] according to the proportion. If fish was cooked with leek of second tithe and it improved in value, the improved value [is divided] according to the proportion. If dough of second tithe was baked and it improved in value, the whole improved value is second [tithe]. This is the general rule: whenever the improvement is recognizable the improved value [is divided] according to the proportion, but whenever the improved value is not recognizable the improved value belongs to the second [tithe].

Mishnah Maaser Sheni 2:1 · Mishnah Yomit by Dr. Joshua Kulp

כַּרְשִׁינֵי מַעֲשֵׂר שֵׁנִי, יֵאָכְלוּ צִמְחוֹנִים, וְנִכְנָסִין לִירוּשָׁלַיִם וְיוֹצְאִין. נִטְמְאוּ, רַבִּי טַרְפוֹן אוֹמֵר, יִתְחַלְּקוּ לְעִסּוֹת, וַחֲכָמִים אוֹמְרִים, יִפָּדוּ. וְשֶׁל תְּרוּמָה, בֵּית שַׁמַּאי אוֹמְרִים, שׁוֹרִין וְשָׁפִין בְּטָהֳרָה, וּמַאֲכִילִין בְּטֻמְאָה. וּבֵית הִלֵּל אוֹמְרִים, שׁוֹרִין בְּטָהֳרָה, וְשָׁפִין וּמַאֲכִילִין בְּטֻמְאָה. שַׁמַּאי אוֹמֵר, יֵאָכְלוּ צָרִיד. רַבִּי עֲקִיבָא אוֹמֵר, כָּל מַעֲשֵׂיהֶן בְּטֻמְאָה:

Vetches of second tithe may be eaten when still tender. And they may be brought into Jerusalem and taken out again. If they became unclean: Rabbi Tarfon says: they must be divided among pieces of dough. But the sages say: they may be redeemed. [Vetches] of terumah: Bet Shammai says: they must be soaked and rubbed in a state of purity, but may be given as food [to an animal] in a state of impurity. Bet Hillel says: they must be soaked [only] in a state of purity, but they may be rubbed and given as food [to an animal] in a state of impurity. Shammai says: they must be eaten dry [only]. Rabbi Akiba says: whatever is done with them may be done in a state of impurity.

Mishnah Maaser Sheni 2:4 · Mishnah Yomit by Dr. Joshua Kulp

הַפּוֹרֵט סֶלַע שֶׁל מַעֲשֵׂר שֵׁנִי בִּירוּשָׁלַיִם, בֵּית שַׁמַּאי אוֹמְרִים, כָּל הַסֶּלַע מָעוֹת. וּבֵית הִלֵּל אוֹמְרִים, שֶׁקֶל כֶּסֶף וְשֶׁקֶל מָעוֹת. הַדָּנִין לִפְנֵי חֲכָמִים אוֹמְרִים, בִּשְׁלֹשָׁה דִינָרֵי כֶּסֶף וְדִינָר מָעוֹת. רַבִּי עֲקִיבָא אוֹמֵר, שְׁלֹשָׁה דִינָרִין כֶּסֶף, וּרְבִיעִית מָעוֹת. רַבִּי טַרְפוֹן אוֹמֵר, אַרְבָּעָה אַסְפְּרֵי כֶסֶף. שַׁמַּאי אוֹמֵר, יַנִּיחֶנָּה בַחֲנוּת וְיֹאכַל כְּנֶגְדָּהּ:

One who exchanges a sela of second tithe in Jerusalem:Bet Shammai says: he may exchange the whole sela for copper coins. Bet Hillel says: a shekel of silver and a shekel’s worth of copper coins [can be exchanged for the sela]. Those discussing before the sages say: silver for three dinars and copper coins for one denar. Rabbi Akiva says: silver for three denars and copper coins for a fourth [of the fourth denar]. Rabbi Tarfon says: four aspers in silver. Shammai says: he must leave it in a shop and eat as much as it is worth.

Mishnah Maaser Sheni 2:9 · Mishnah Yomit by Dr. Joshua Kulp

פֵּרוֹת שֶׁנִּגְמְרָה מְלַאכְתָּן וְעָבְרוּ בְתוֹךְ יְרוּשָׁלַיִם, יַחֲזֹר מַעֲשֵׂר שֵׁנִי שֶׁלָּהֶן וְיֵאָכֵל בִּירוּשָׁלָיִם. וְשֶׁלֹּא נִגְמְרָה מְלַאכְתָּן, סַלֵּי עֲנָבִים לַגַּת וְסַלֵּי תְאֵנִים לַמֻּקְצֶה, בֵּית שַׁמַּאי אוֹמְרִים, יַחֲזֹר מַעֲשֵׂר שֵׁנִי שֶׁלָּהֶם וְיֵאָכֵל בִּירוּשָׁלַיִם. וּבֵית הִלֵּל אוֹמְרִים, יִפָּדֶה וְיֵאָכֵל בְּכָל מָקוֹם. רַבִּי שִׁמְעוֹן בֶּן יְהוּדָה אוֹמֵר מִשּׁוּם רַבִּי יוֹסֵי, לֹא נֶחְלְקוּ בֵית שַׁמַּאי וּבֵית הִלֵּל עַל פֵּרוֹת שֶׁלֹּא נִגְמְרָה מְלַאכְתָּן, שֶׁיִּפָּדֶה מַעֲשֵׂר שֵׁנִי שֶׁלָּהֶם וְיֵאָכֵל בְּכָל מָקוֹם. וְעַל מַה נֶחְלְקוּ, עַל פֵּרוֹת שֶׁנִּגְמְרָה מְלַאכְתָּן, שֶׁבֵּית שַׁמַּאי אוֹמְרִים, יַחֲזֹר מַעֲשֵׂר שֵׁנִי שֶׁלָּהֶם וְיֵאָכֵל בִּירוּשָׁלָיִם. וּבֵית הִלֵּל אוֹמְרִים, יִפָּדֶה וְיֵאָכֵל בְּכָל מָקוֹם. וְהַדְּמַאי, נִכְנָס וְיוֹצֵא וְנִפְדֶּה:

Produce whose processing was completed and it passed through Jerusalem, its second tithe must be brought back and eaten in Jerusalem. If its processing had not been completed, [such as] baskets of grapes [that were going] to the wine-press or baskets of figs [that were going] to the drying-place: Bet Shammai says: its second tithe must be brought back and be eaten in Jerusalem. But Bet Hillel says: it may be redeemed and eaten anywhere. Rabbi Shimon ben Judah says in the name of Rabbi Yose: Bet Shammai and Bet Hillel did not disagree concerning produce whose processing had not been completed that its second tithe may be redeemed and be eaten anywhere. What did they disagree about? About produce whose processing was completed. Bet Shammai says that its second tithe must be brought back and be eaten in Jerusalem. And Bet Hillel says that it may be redeemed and be eaten anywhere. [The second tithe of] demai may [always] be brought in and taken out again and be redeemed.

Mishnah Maaser Sheni 3:6 · Mishnah Yomit by Dr. Joshua Kulp

הַלְּשָׁכוֹת, בְּנוּיוֹת בַּקֹּדֶשׁ וּפְתוּחוֹת לַחֹל, תּוֹכָן חֹל וְגַגּוֹתֵיהֶן קֹדֶשׁ. בְּנוּיוֹת בַּחֹל וּפְתוּחוֹת לַקֹּדֶשׁ, תּוֹכָן קֹדֶשׁ וְגַגּוֹתֵיהֶן חֹל. בְּנוּיוֹת בַּקֹּדֶשׁ וּבַחֹל וּפְתוּחוֹת לַקֹּדֶשׁ וְלַחֹל, תּוֹכָן וְגַגּוֹתֵיהֶן מִכְּנֶגֶד הַקֹּדֶשׁ וְלַקֹּדֶשׁ, קֹדֶשׁ, מִכְּנֶגֶד הַחֹל וְלַחֹל, חֹל:

The chambers [of the Temple] which were built on holy ground but were open towards common ground: their interior was deemed common and their roofs were deemed holy. Those which were built on common ground but were open towards holy ground: their interior was deemed holy and their roofs were deemed common. Those which were built both on holy and on common ground and were open both towards holy and common ground: the interior and the roofs that were on holy ground and inwards were deemed holy, but [the interior and roofs] on common ground and outwards were deemed common.

Mishnah Maaser Sheni 3:8 · Mishnah Yomit by Dr. Joshua Kulp

הַמַּשְׁאִיל קַנְקַנִּין לְמַעֲשֵׂר שֵׁנִי, אַף עַל פִּי שֶׁגָּפָן, לֹא קָנָה מַעֲשֵׂר. זָלַף לְתוֹכָן סְתָם, עַד שֶׁלֹּא גָפָן, לֹא קָנָה מַעֲשֵׂר. מִשֶּׁגָּפָן, קָנָה מַעֲשֵׂר. עַד שֶׁלֹּא גָפָן, עוֹלוֹת בְּאֶחָד וּמֵאָה, וּמִשֶּׁגָּפָן, מְקַדְּשׁוֹת בְּכָל שֶׁהֵן. עַד שֶׁלֹּא גָפָן, תּוֹרֵם מֵאַחַת עַל הַכֹּל, וּמִשֶּׁגָּפָן, תּוֹרֵם מִכָּל אַחַת וְאֶחָת:

One who lends jars for maaser sheni [wine], even if they were corked, they do not acquire [the sanctity of] maaser sheni. If wine was poured into them without specifying [that it was for sale] they do not acquire [the sanctity of] maaser sheni before they are corked, but after they are corked they acquire [the sanctity of] maaser sheni. Before they are corked they are neutralized in a hundred and one, but after they are corked they sanctify any quantity. Before they are corked terumah may be taken from one jar for all the others, but after they are corked terumah must be taken from each jar separately.

Mishnah Maaser Sheni 3:12 · Mishnah Yomit by Dr. Joshua Kulp

פּוֹדִין מַעֲשֵׂר שֵׁנִי בְּשַׁעַר הַזּוֹל, כְּמוֹת שֶׁהַחֶנְוָנִי לוֹקֵחַ, לֹא כְמוֹת שֶׁהוּא מוֹכֵר. כְּמוֹת שֶׁהַשֻּׁלְחָנִי פוֹרֵט, וְלֹא כְמוֹת שֶׁהוּא מְצָרֵף. וְאֵין פּוֹדִין מַעֲשֵׂר שֵׁנִי אַכְסָרָה. אֶת שֶׁדָּמָיו יְדוּעִים, יִפָּדֶה עַל פִּי עֵד אֶחָד. וְאֶת שֶׁאֵין דָּמָיו יְדוּעִים, יִפָּדֶה עַל פִּי שְׁלֹשָׁה, כְּגוֹן הַיַּיִן שֶׁקָּרַם וּפֵרוֹת שֶׁהִרְקִיבוּ וּמָעוֹת שֶׁהֶחֱלִיאוּ:

Maaser sheni may be redeemed at the lower market price: At the price at which the shopkeeper buys and not at which he sells. At the price at which the money-changer takes small change and not at the price at which he gives small change. Maaser sheni may not be redeemed in an estimated lump. If its value is known, it may be redeemed according to the evaluation of one. But if its value is not known, it must be redeemed according to the evaluation of three, as for instance in the case of wine which has formed a film, or produce which has begun to rot, or coins which have become rusty.

Mishnah Maaser Sheni 4:2 · Mishnah Yomit by Dr. Joshua Kulp

הַמַּנִּיחַ אִסָּר וְאָכַל עָלָיו חֶצְיוֹ, וְהָלַךְ לְמָקוֹם אַחֵר וַהֲרֵי הוּא יֹצֵא בְּפֻנְדְּיוֹן, אוֹכֵל עָלָיו עוֹד אִסָּר. הַמַּנִּיחַ פֻּנְדְּיוֹן וְאָכַל עָלָיו חֶצְיוֹ, וְהָלַךְ לְמָקוֹם אַחֵר וַהֲרֵי הוּא יוֹצֵא בְּאִסָּר, אֹכֵל עָלָיו עוֹד פְּלָג. הַמַּנִּיחַ אִסָּר שֶׁל מַעֲשֵׂר שֵׁנִי, אוֹכֵל עָלָיו אַחַד עָשָׂר בְּאִסָּר וְאֶחָד מִמֵּאָה בְּאִסָּר. בֵּית שַׁמַּאי אוֹמְרִים, הַכֹּל עֲשָׂרָה. וּבֵית הִלֵּל אוֹמְרִים, בַּוַּדַּאי אַחַד עָשָׂר, וּבַדְּמַאי עֲשָׂרָה:

One who sets aside an issar [for the redemption of maaser sheni] and on its account he ate [the value of] half [an issar of maaser sheni] and then went to another place where [the issar] was worth a pondion, he may eat of [maaser sheni the value of] another issar. One who sets aside a pundion [for the redemption of maaser sheni] and on its account he ate [the value of] half [a pundion of maaser sheni] and then went to another place where [the pundion] was worth an issar, he may eat [maaser sheni the value of] another half [an issar]. One who sets aside an issar of maaser sheni [money] he should eat on its account eleven parts of the value of an issar, or [he should eat an additional] one hundredth of an issar. Bet Shammai say: in both cases one tenth part [of an issar]. But Bet Hillel says: in the case of certain [maaser sheni] an eleventh part, in the case of demai a tenth part.

Mishnah Maaser Sheni 4:8 · Mishnah Yomit by Dr. Joshua Kulp

הַמּוֹצֵא כְלִי וְכָתוּב עָלָיו קוּ"ף, קָרְבָּן. מ', מַעֲשֵׂר. ד', דְּמַאי. ט', טֶבֶל. ת', תְּרוּמָה, שֶׁבִּשְׁעַת סַכָּנָה הָיוּ כוֹתְבִין ת' תַּחַת תְּרוּמָה. רַבִּי יוֹסֵי אוֹמֵר, כֻּלָּם שְׁמוֹת בְּנֵי אָדָם הֵם. אָמַר רַבִּי יוֹסֵי, אֲפִלּוּ מָצָא חָבִית וְהִיא מְלֵאָה פֵרוֹת וְכָתוּב עָלֶיהָ תְּרוּמָה, הֲרֵי אֵלּוּ חֻלִּין, שֶׁאֲנִי אוֹמֵר אֶשְׁתָּקַד הָיְתָה מְלֵאָה פֵרוֹת תְּרוּמָה, וּפִנָּהּ:

One who finds a vessel on which was written a kof, it is korban. If a mem, it is maaser. If a dalet, it is demai. If a tet, it is tevel (untithed produced). If a tav, it is terumah. For in the time of danger people would write a tav for terumah. Rabbi Yose says: they may all stand for the names of people. Rabbi Yose said: even if he finds a jar which was full of produce and on it was written ‘terumah’ it may yet be considered hullin, because I can say that last year it was full of produce of terumah and was afterwards emptied.

Mishnah Maaser Sheni 4:11 · Mishnah Yomit by Dr. Joshua Kulp

כֶּרֶם רְבָעִי, מְצַיְּנִין אוֹתוֹ בְּקוֹזְזוֹת אֲדָמָה, וְשֶׁל עָרְלָה בְּחַרְסִית, וְשֶׁל קְבָרוֹת בְּסִיד, וּמְמַחֶה וְשׁוֹפֵךְ. אָמַר רַבָּן שִׁמְעוֹן בֶּן גַּמְלִיאֵל, בַּמֶּה דְבָרִים אֲמוּרִים, בַּשְּׁבִיעִית. וְהַצְּנוּעִים מַנִּיחִין אֶת הַמָּעוֹת וְאוֹמְרִים, כָּל הַנִּלְקָט מִזֶּה, יְהֵא מְחֻלָּל עַל הַמָּעוֹת הָאֵלּוּ:

A vineyard in its fourth year, they mark it with clods of earth, and of orlah with potter's clay, and graves with lime which is dissolved and poured on. Rabban Shimon ben Gamaliel said: When does this apply? In the seventh year. The conscientious used to put down money and say: any fruit gathered from this vineyard may be exchanged for this money.

Mishnah Maaser Sheni 5:1 · Mishnah Yomit by Dr. Joshua Kulp

מִי שֶׁהָיוּ פֵרוֹתָיו רְחוֹקִים מִמֶּנּוּ, צָרִיךְ לִקְרוֹא לָהֶם שֵׁם. מַעֲשֶׂה בְרַבָּן גַּמְלִיאֵל וְהַזְּקֵנִים שֶׁהָיוּ בָאִין בִּסְפִינָה, אָמַר רַבָּן גַּמְלִיאֵל, עִשּׂוּר שֶׁאֲנִי עָתִיד לָמוֹד, נָתוּן לִיהוֹשֻׁעַ, וּמְקוֹמוֹ מֻשְׂכָּר לוֹ. עִשּׂוּר אַחֵר שֶׁאֲנִי עָתִיד לָמֹד, נָתוּן לַעֲקִיבָא בֶן יוֹסֵף שֶׁיִּזְכֶּה בוֹ לָעֲנִיִּים, וּמְקוֹמוֹ מֻשְׂכָּר לוֹ. אָמַר רַבִּי יְהוֹשֻׁעַ, עִשּׂוּר שֶׁאֲנִי עָתִיד לָמוֹד נָתוּן לְאֶלְעָזָר בֶּן עֲזַרְיָה, וּמְקוֹמוֹ מֻשְׂכָּר לוֹ. וְנִתְקַבְּלוּ זֶה מִזֶּה שָׂכָר:

One whose produce was far away from him, he must call it by name. Once it happened that Rabban Gamaliel and the elders were traveling by ship, and Rabban Gamaliel said: “The tithe which I shall measure out in the future is given to Joshua, and the place which it is in is leased to him. The other tithe which I shall measure out in the future is given to Akiva ben Joseph that he may hold it for the poor, and the place which it is in is leased to him.” Rabbi Joshua said: “The tithe [taken from terumah] which I shall measure out is given to Elazar ben Azariah, and the place which it is in is leased to him,” and they each received rent one from another.

Mishnah Maaser Sheni 5:9 · Mishnah Yomit by Dr. Joshua Kulp

יוֹחָנָן כֹּהֵן גָּדוֹל הֶעֱבִיר הוֹדָיוֹת הַמַּעֲשֵׂר. אַף הוּא בִּטֵּל אֶת הַמְעוֹרְרִים, וְאֶת הַנּוֹקְפִים. וְעַד יָמָיו הָיָה פַטִּישׁ מַכֶּה בִירוּשָׁלָיִם, וּבְיָמָיו אֵין אָדָם צָרִיךְ לִשְׁאוֹל עַל הַדְּמָאי:

Yohanan the high priest stopped [the recitation] of the confession of the tithes. He also abolished the “wakers” and the “strikers.” Until his days the hammer used to beat in Jerusalem. And in his days one did not have to ask about demai.

Mishnah Maaser Sheni 5:15 · Mishnah Yomit by Dr. Joshua Kulp