Mishnah
Mishnah

Halakhah for Maaser Sheni 3:10

הַלָּקוּחַ בְּכֶסֶף מַעֲשֵׂר שֵׁנִי שֶׁנִּטְמָא, יִפָּדֶה. רַבִּי יְהוּדָה אוֹמֵר, יִקָּבֵר. אָמְרוּ לוֹ לְרַבִּי יְהוּדָה, וּמָה אִם מַעֲשֵׂר שֵׁנִי עַצְמוֹ שֶׁנִּטְמָא, הֲרֵי הוּא נִפְדֶּה, הַלָּקוּחַ בְּכֶסֶף מַעֲשֵׂר שֵׁנִי שֶׁנִּטְמָא, אֵינוֹ דִין שֶׁיִּפָּדֶה. אָמַר לָהֶם, לֹא, אִם אֲמַרְתֶּם בְּמַעֲשֵׂר שֵׁנִי עַצְמוֹ, שֶׁכֵּן הוּא נִפְדֶּה בְטָהוֹר בְּרִחוּק מָקוֹם, תֹּאמְרוּ בְלָקוּחַ בְּכֶסֶף מַעֲשֵׂר, שֶׁאֵינוֹ נִפְדֶּה בְטָהוֹר בְּרִחוּק מָקוֹם:

That which is bought with <i>Ma'aser Sheni</i> money that became impure should be redeemed. Rabbi Yehuda says, it should be buried. They [the Rabbis] said to Rabbi Yehuda, "But since if <i>Ma'aser Sheni</i> itself becomes impure, it must be redeemed, then that which is bought with <i>Ma'aser Sheni</i> money that became impure, is it not the law that it should be redeemed?" He said to them, "No. If you say [this] with regard to <i>Ma'aser Sheni</i> itself, which may be redeemed when pure in a distant place, shall you say [this] with regard to that which is bought with <i>Ma'aser Sheni</i> money, which may not be redeemed when pure in a distant place?

Sefer HaMitzvot

He prohibited us from spending the [redemption] money of second tithe except for food and drink. And that is His saying, "nor did I make use of it for the dead" (Deuteronomy 26:14). And the language of the Sifrei (Sifrei Devarim 303:17) is, "I did not take of it for a casket and shrouds." And any time he used it for something [else], he should [purchase food and] eat it corresponding to [the amount he used] - as it is explained in its place (Maaser Sheni 3:10). However He mentioned, "the dead," to strengthen [it] - as if He said, "And even though [burial] is a commandment, he may only spend second tithe monies on food alone"; as He said, "And give the money, etc." (Deuteronomy 14:26). For if he spent it on something besides food, it is as if he spent it for the dead, who have no purpose for it. (See Parashat Ki Tavo; Mishneh Torah, Second Tithes and Fourth Year's Fruit 3.)
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