Halakhah su Ma'aser Sheni 3:14

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.)

To not eat the second tithe in bereavement: To not eat the second tithe in bereavement. And I have written the content of the second tithe in the Order of Reeh Anochi (Sefer HaChinukh 473). And the content of bereavement from Torah writ is that one who has one of his relatives die on him is obligated to mourn for them - that day that [the relative] dies and he buries him, he is called a bereaved (onen). And they, may their memory be blessed, said explicitly that only the day of death and burial is the main bereavement from Torah writ. And [that is] specifically the day, but not the night, as it is stated (Leviticus 10:19), "And I ate the sin-offering of the day" - and they, may their memory be blessed, expounded (Zevachim 100b), "'The day' is forbidden, but it is permitted at night." And about this is it stated (Deuteronomy 26:14), "I have not eaten from it in bereavement" - meaning to say that if he ate from it in bereavement, he would have transgressed. And it is not only second tithes that it is forbidden to eat in bereavement, but rather one who eats any consecrated foods in bereavement is lashed for them (Mishneh Torah, Laws of Second Tithes and Fourth Year's Fruit 3:7).

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.