The thing to be delivered, if any, need not in any case be actually produced upon an offer of performance, unless the offer is accepted. Source: CivC 1877, § 845; CL 1887, § 3469; RCivC 1903, § 1162; RC 1919, § 769; SDC 1939, § 47.0219.
Tender of delivery not required until offer accepted
SDCL § 20-5-11 — under OFFER OF PERFORMANCE OF OBLIGATIONS.
SDCL § 20-5-11