Tosefta do Szabbat 8:12
Tosefta Demai
One who buys wine to pour inside fish brine, or wine to make (i.e., mix with other ingredients to form) perfume (Y. Dem. I.3.16 re: "אילנתות"), or vetch to make into powder (ibid. re "טְחִינִין") is liable in Demai, and needless to say, [liable in] certainly untithed [produce]. [However], these [mixtures] themselves are exempt from Demai. One who buys wine or oil to apply to scabs is liable in Demai, but Rabbi Shimon ben Elazar exempts it. And this is what Rabbi Shimon ben Elazar said: "One who buys vetch to make into powder is exempt from Demai; one who buys wine to pour inside collyrium (an eye-salve, see Shab. 8:1 re "הַקִּילוֹר"); or flour to make a poultice or a plaster, [all these are] exempt from Demai but liable as to certainly untithed produce. [However], these [mixtures] themselves are exempt from [the laws pertaining to] certainly untithed produce." [Note: The second instance of "וכרשינין לעשותן טחינין" = "vetch to make into powder is omitted following HaGahot Ha'GR"A.]
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