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

Jerusalem Talmud Maaser Sheni

MISHNAH: If somebody buys water, or salt¹⁰²It will be shown in Halakhah 4 that tithe money can be spent only in Jerusalem and only on something generated by sexual reproduction (vegetal or animal)., or produce still connected to the ground, or produce that cannot reach Jerusalem, the tithe [money] does not acquire¹⁰³The transaction is invalid: the buyer returns what he bought and the seller returns the money.. If somebody bought produce¹⁰⁴Outside of Jerusalem, an act forbidden by Deut. 14:24–25. in error, the money should return to its place¹⁰⁵The transaction is valid but the buyer has to set aside new money for the tithe money which in error became profane.. If intentionally, he should bring them up and they should be eaten at the Place¹⁰⁶The place of the central sanctuary (Siloh or Jerusalem); the language is borrowed from Deut. 14:24.; if there is no Temple they should be left to rot.
If somebody buys¹⁰⁴Outside of Jerusalem, an act forbidden by Deut. 14:24–25. a domestic animal in error, the money should return to its place. If intentionally, he should bring it up and it should be eaten at the Place¹⁰⁶The place of the central sanctuary (Siloh or Jerusalem); the language is borrowed from Deut. 14:24.; if there is no Temple it should be buried in its hide¹⁰⁷No use can be had from any part of this animal..
One does not buy slaves, real estate, and unclean animals from Second Tithe money. If he bought them, he has to eat their worth. One does not bring nests for men with gonorrhea, women with discharges, or women who have given birth from Second Tithe money. If he bought them, he has to eat their worth¹⁰⁸This Mishnah appears word by word, except for “Sabbatical” instead of “Second Tithe”, in Ševi‘it 8:8 and is explained there in Notes 114–116.. This is the principle: If one bought anything except for eating, drinking, and rubbing¹⁰⁹Drinking and massaging with olive oil are everywhere taken as equivalents of eating. from Second Tithe money, he has to eat its worth.

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