Quoting%20commentary for Maaser Sheni 5:12

לֹא אָכַלְתִּי בְאֹנִי מִמֶּנּוּ (שם), הָא אִם אֲכָלוֹ בַאֲנִינָה אֵינוֹ יָכוֹל לְהִתְוַדּוֹת. וְלֹא בִעַרְתִּי מִמֶּנּוּ בְּטָמֵא, הָא אִם הִפְרִישׁוֹ בְטֻמְאָה אֵינוֹ יָכוֹל לְהִתְוַדּוֹת. וְלֹא נָתַתִּי מִמֶּנּוּ לְמֵת, לֹא לָקַחְתִּי מִמֶּנּוּ אָרוֹן וְתַכְרִיכִים לְמֵת, וְלֹא נְתַתִּיו לְאוֹנְנִים אֲחֵרִים. שָׁמַעְתִּי בְקוֹל ה' אֱלֹהָי, הֲבֵאתִיו לְבֵית הַבְּחִירָה. עָשִׂיתִי כְּכֹל אֲשֶׁר צִוִּיתָנִי, שָׂמַחְתִּי וְשִׂמַּחְתִּי בוֹ:

"I have not eaten from it in my mourning" (Deut. 26:14). Thus if he did eat from it in mourning, he cannot confess. "And I have not remove from it in impurity." Thus if he separated it while impure, he cannot confess. "And I did not give from it to the dead"--I did not buy with it a coffin or shrouds for the dead, nor did I give it to other mourners. "I listened to the voice of Hashem my G-d"-- I brought it to the Chosen Temple. "I have done everything that you have commanded me"-- I was joyous, and I caused joy with it.

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