דברים יד:כו פירוש: רש״י, העמק דבר, Siftei Chakhamim וRav Hirsch

בכל אשר תאוה נפשך [AND THOU SHALT GIVE THAT MONEY] FOR WHATSOEVER THY SOUL LONGETH AFTER — this is a general statement,

And for anything that you wish. Every kind of pleasurable food that is possible to purchase with money, and you do not need to save your money to give to students after the festival.

The earth’s progeny [...and it grows upon the soil]. “The earth’s progeny,” [literally, “The produce of the earth’s produce”] refers to such items as grapevines from grape seeds, and excludes water, salt, truffles, and mushrooms. And, “grows upon the soil,” excludes fish.