Sifrei Mitzvot sobre Deuteronômio 26:14

לֹא־אָכַ֨לְתִּי בְאֹנִ֜י מִמֶּ֗נּוּ וְלֹא־בִעַ֤רְתִּי מִמֶּ֙נּוּ֙ בְּטָמֵ֔א וְלֹא־נָתַ֥תִּי מִמֶּ֖נּוּ לְמֵ֑ת שָׁמַ֗עְתִּי בְּקוֹל֙ יְהוָ֣ה אֱלֹהָ֔י עָשִׂ֕יתִי כְּכֹ֖ל אֲשֶׁ֥ר צִוִּיתָֽנִי׃

Não os comi em minha dor, nem removi nada deles enquanto estava imundo, nem os entreguei aos mortos; ouvi a voz de Yahweh meu Elohim, fiz conforme tudo o que me ordenaste.

Sefer HaMitzvot

That He prohibited us from eating second tithe when grieving - even in Jerusalem - until it has been redeemed. And that is His saying, "I did not eat of it when grieving" (Deuteronomy 26:14). And the language of the Mishnah in Bikkurim (Bikkurim 2:2) is that "The [second] tithe and firstfruits require being brought to [the appointed] place; they require confession; and they are forbidden to one grieving." And likewise anyone grieving is forbidden with regards to all consecrated foods from this verse, as well as from it being written in the Torah, "and such things have befallen me" (Leviticus 10:19). And the regulations of this commandment - meaning to say, grieving - have already been explained in the eighth [chapter] of Pesachim and the second [chapter] of Zevachim. And one who eats second tithe or tithes while grieving is lashed. (See Parashat Ki Tavo; Mishneh Torah, Second Tithes and Fourth Year's Fruit 3.)
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