Mishnah
Mishnah

Commentary for Maaser Sheni 1:7

אֵין לוֹקְחִין עֲבָדִים וּשְׁפָחוֹת וְקַרְקָעוֹת וּבְהֵמָה טְמֵאָה מִדְּמֵי מַעֲשֵׂר שֵׁנִי. וְאִם לָקַח, יֹאכַל כְּנֶגְדָּן. אֵין מְבִיאִין קִנֵּי זָבִים, וְקִנֵּי זָבוֹת, וְקִנֵּי יוֹלְדוֹת, חַטָּאוֹת, וַאֲשָׁמוֹת, מִדְּמֵי מַעֲשֵׂר שֵׁנִי. וְאִם הֵבִיא, יֹאכַל כְּנֶגְדָּם. זֶה הַכְּלָל, כָּל שֶׁהוּא חוּץ לַאֲכִילָה וְלִשְׁתִיָּה וּלְסִיכָה מִדְּמֵי מַעֲשֵׂר שֵׁנִי, יֹאכַל כְּנֶגְדּוֹ:

It is prohibited to buy male slaves, female slaves, lands, or impure animals with <i>Ma'aser Sheni</i> money. And if one bought [such items], he shall eat food of an equivalent worth [as <i>Ma'aser Sheni</i>]. It is prohibited to bring the bird offerings of a <i>Zav</i> [man who has an abnormal seminal discharge], the bird offerings of a <i>Zavah</i> [woman who has an abnormal vaginal discharge], the bird offerings of a mother who has recently birthed, <i>Chata'ot</i> [sin offerings], or <i>Ashamot</i> [guilt offerings] with [animals bought with] <i>Ma'aser Sheni</i> money. And if one has brought [such animals], he shall eat food of an equivalent worth [as <i>Ma'aser Sheni</i>]. This is the rule: anything besides eating, drinking, and anointing, which was purchased with <i>Ma'aser Sheni</i> money, [the buyer] shall eat food of an equivalent worth [as <i>Ma'aser Sheni</i>].

Bartenura on Mishnah Maaser Sheni

אין לוקחין עבדים וקרקעות – because they are not food, and the All-Merciful said: (Deuteronomy 14:26): “…cattle, sheep…[or anything you may desire]. And you shall feast there…”
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English Explanation of Mishnah Maaser Sheni

Introduction The final mishnah of this chapter lists other things that one cannot buy with maaser sheni money.
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Bartenura on Mishnah Maaser Sheni

יאכל כנגדן – corresponding to the Second Tithe monies that he expended on these things, he should spend from his own [funds] and purchase something that he eats and consume it in the holiness of [Second] Tithe in Jerusalem. And here we are speaking about when the seller fled and because of this, , [the Mishnah] did not teach that he should return the monies to their place. Alternatively, our Mishnah is speaking of someone who did this on purpose/willfully, but if he had done so inadvertently, he should return the monies to their place.
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English Explanation of Mishnah Maaser Sheni

One may not buy male slaves or female slaves, land, or unclean animals with maaser sheni money. And if he did buy [one of these], its value must be consumed [as maaser sheni in Jerusalem]. None of these are food and therefore one cannot use maaser sheni money to purchase them. If one does, he must purchase and eat an equivalent amount of food in Jerusalem. This is the standard rule when one buys something with maaser sheni money that should not have been bought. It is stated more explicitly below in section three.
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Bartenura on Mishnah Maaser Sheni

קיני זבים וקיני זבות – two doves or two pigeons that the men and/or women afflicted with a flux/gonorrhea are obligated to bring, and we establish/hold that anything that is obligatory should not come from other than the non-sacred, for a person does not repay his liability with Second Tithe monies.
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English Explanation of Mishnah Maaser Sheni

One may not bring bird-offerings of a zav or zavah, or bird-offerings of women after child-birth, or sin-offerings, or guilt-offerings, from maaser sheni money. And if he did buy [one of these], their value must be consumed [as maaser sheni in Jerusalem]. All of these are mandatory offerings, unlike shelamim offerings which are voluntary. According to the rabbis, one cannot use maaser sheni money to buy offerings which he/she would have had to bring in any case. The zav and zavah are a man or woman who had an abnormal genital discharge (see Leviticus 15:14). They bring bird-offerings after they become pure, as does the woman after childbirth.
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English Explanation of Mishnah Maaser Sheni

This is the general rule: whatever [is bought] out of maaser sheni money which cannot be used for eating or drinking or anointing, its value must be consumed [as maaser sheni in Jerusalem]. This is the general rule stated twice above.
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