Halakhah sur Le Deutéronome 14:26

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.)