Halakhah zu Maaser Sheni 2:11

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 needs 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.