To only expend monies of the second tithe for eating and drinking: To only expend monies of the second tithe for the needs of eating and drinking. And about this is it stated (Deuteronomy 26:14), “and I did not give from it to the dead; I have heeded to the voice of the Lord, my God” — meaning to say, “I have not expended from it for a thing that does not sustain the body.”
You will understand the reason of the matter, of why we were commanded to only expend it for the needs of eating and drinking and we cannot expend it even to acquire silver and gold vessels or slaves or other things, from what I wrote in the Order of Re’eh about the root of the commandment of the second tithe (Sefer HaChinukh 473) — take it from there.
From the laws of the commandment is that which they, may their memory be blessed, said (Mishnah Maaser Sheni 2:1) that it is permitted to expend on things with which he can anoint his body — as anointing is included in eating and drinking, since it is similar to nourishment, to strengthen and benefit the body. And [also] that which they said (Mishneh Torah, Laws of Second Tithes and Fourth Year’s Fruit 3:10) that it is forbidden to expend its monies upon anything besides eating, drinking and anointing, and even if it is for the matter of a commandment — and the language of Sifrei Devarim 303 is “That I did not buy from it a coffin and a shroud.” And they, may their memory be blessed, [also] said (Mishnah Maaser Sheni 1:7) that any time that he expended anything except for eating, drinking and anointing, the repayment for it is that he should spend money corresponding to it and eat the requirements of a meal with it in Jerusalem. And it appears that since there is repayment for it, there is no liability for lashes. [These] and the rest of its details are elucidated in Tractate Maaser Sheni.
And this prohibition is practiced by males and females at the time of the [Temple], since we then had tithes from Torah writ. And one who transgresses this and expended monies of the second tithe on anything except for eating, drinking and anointing at that time has violated a negative commandment and pays money [of the same amount] from his wallet, and buys the requirements of a meal with it and eats them in Jerusalem, as we said.
שֶׁלֹּא לְהוֹצִיא דְּמֵי מַעֲשֵׂר שֵׁנִי אֶלָּא בַּאֲכִילָה וּשְׁתִיָּה – שֶׁלֹּא לְהוֹצִיא דְּמֵי מַעֲשֵׂר שֵׁנִי אֶלָּא בְּצָרְכֵי אֲכִילָה וּשְׁתִיָּה, וְעַל זֶה נֶאֱמַר (דברים כו, יד) וְלֹא נָתַתִּי מִמֶּנּוּ לְמֵת שָׁמַעְתִּי בְּקוֹל יְיָ אֱלֹהָי, כְּלוֹמַר, לֹא הוֹצֵאתִי מִמֶּנּוּ בְּדָבָר שֶׁאֵינוֹ מְקַיֵּם אֶת הַגּוּף.
To only expend monies of the second tithe for eating and drinking: To only expend monies of the second tithe for the needs of eating and drinking. And about this is it stated (Deuteronomy 26:14), “and I did not give from it to the dead; I have heeded to the voice of the Lord, my God” — meaning to say, “I have not expended from it for a thing that does not sustain the body.”
בְּשֹׁרֶשׁ מִצְוַת מַעֲשֵׂר שֵׁנִי שֶׁכָּתַבְתִּי בְּסֵדֶר רְאֵה אָנֹכִי (מצוה תעג) תָּבִין טַעַם הָעִנְיָן, לָמָּה נִצְטַוִּינוּ שֶׁלֹּא לְהוֹצִיאוֹ כִּי אִם בְּצָרְכֵי אֲכִילָה וּשְׁתִיָּה, וְלֹא נוּכַל לְהוֹצִיאוֹ אֲפִלּוּ לִקְנוֹת בּוֹ כְּלֵי כֶּסֶף וְזָהָב אוֹ עֲבָדִים וּשְׁאָר הַדְּבָרִים, וְקָחֶנּוּ מִשָּׁם.
You will understand the reason of the matter, of why we were commanded to only expend it for the needs of eating and drinking and we cannot expend it even to acquire silver and gold vessels or slaves or other things, from what I wrote in the Order of Re’eh about the root of the commandment of the second tithe (Sefer HaChinukh 473) — take it from there.
מִדִּינֵי הַמִּצְוָה. מָה שֶׁאָמְרוּ זִכְרוֹנָם לִבְרָכָה (מעשר שני פ"ב, מ"א), שֶׁמֻּתָּר לְהוֹצִיאוֹ בִּדְבָרִים שֶׁיָּסוּךְ גּוּפוֹ בָּהֶם, שֶׁהַסִּיכָה בִּכְלַל אֲכִילָה וּשְׁתִיָּה, דִּכְעֵין מָזוֹן הִיא, לְחַזֵּק הַגּוּף וּלְהוֹעִילוֹ. וּמָה שֶׁאָמְרוּ (רמב"ם מעשר שני פ"ג ה"י), שֶׁאָסוּר לְהוֹצִיא דָּמָיו בְּשׁוּם דָּבָר אַחֵר, חוּץ מֵאֲכִילָה וּשְׁתִיָּה וְסִיכָה, וַאֲפִלּוּ יִהְיֶה דְּבַר מִצְוָה. וּלְשׁוֹן סִפְרֵי שֶׁלֹּא לָקַחְתִּי מִמֶּנּוּ אָרוֹן וְתַכְרִיכִין. וְאָמְרוּ זִכְרוֹנָם לִבְרָכָה (מעשר שני פ"א, מ"ז), שֶׁכָּל זְמַן שֶׁהוֹצִיא מִמֶּנּוּ כְּלוּם לְשׁוּם דָּבָר, חוּץ מֵאֲכִילָה וּשְׁתִיָּה וְסִיכָה, שֶׁתַּשְׁלוּם זֶה הוּא שֶׁיְּשַׁלֵּם מָעוֹת כְּנֶגְדָּן וְיֹאכַל מֵהֶן בִּירוּשָׁלַיִם צָרְכֵי סְעוּדָה, וּמִן הַדּוֹמֶה דְּכֵיוָן שֶׁיֵּשׁ בּוֹ תַּשְׁלוּמִין אֵין בּוֹ חִיּוּב מַלְקוּת. וְיֶתֶר פְּרָטֶיהָ מְבֹאָרִין בְּמַסֶּכֶת מַעֲשֵׂר שֵׁנִי.
From the laws of the commandment is that which they, may their memory be blessed, said (Mishnah Maaser Sheni 2:1) that it is permitted to expend on things with which he can anoint his body — as anointing is included in eating and drinking, since it is similar to nourishment, to strengthen and benefit the body. And [also] that which they said (Mishneh Torah, Laws of Second Tithes and Fourth Year’s Fruit 3:10) that it is forbidden to expend its monies upon anything besides eating, drinking and anointing, and even if it is for the matter of a commandment — and the language of Sifrei Devarim 303 is “That I did not buy from it a coffin and a shroud.” And they, may their memory be blessed, [also] said (Mishnah Maaser Sheni 1:7) that any time that he expended anything except for eating, drinking and anointing, the repayment for it is that he should spend money corresponding to it and eat the requirements of a meal with it in Jerusalem. And it appears that since there is repayment for it, there is no liability for lashes. [These] and the rest of its details are elucidated in Tractate Maaser Sheni.
וְנוֹהֵג אִסּוּר זֶה בִּזְכָרִים וּנְקֵבוֹת בִּזְמַן הַבַּיִת, כִּי אָז הָיוּ לָנוּ מַעַשְׂרוֹת דְּאוֹרָיְתָא. וְהָעוֹבֵר עַל זֶה וְהוֹצִיא בַּזְּמַן הַהוּא מָעוֹת מַעֲשֵׂר שֵׁנִי בְּשׁוּם דָּבָר חוּץ מֵאֲכִילָה וּשְׁתִיָּה וְסִיכָה, עָבַר עַל לָאו, וּמְשַׁלֵּם מִכִּיסוֹ דָּמִים כְּמוֹתָם, וְלוֹקֵחַ מֵהֶם צָרְכֵי אֲכִילָה וְאוֹכְלָן בִּירוּשָׁלַיִם כְּמוֹ שֶׁאָמַרְנוּ.
And this prohibition is practiced by males and females at the time of the [Temple], since we then had tithes from Torah writ. And one who transgresses this and expended monies of the second tithe on anything except for eating, drinking and anointing at that time has violated a negative commandment and pays money [of the same amount] from his wallet, and buys the requirements of a meal with it and eats them in Jerusalem, as we said.