Дварим 26:14 Галаха: Mishneh Torah, Negative Mitzvot & Sefer HaChinukh

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

Я не ел этого в своем трауре, и не убирал его, будучи нечистым, и не давал его для мертвых; Я внимал голосу Господа, Бога моего, сделал все, что Ты повелел мне.

Mishneh Torah, Negative Mitzvot

Not to eat the Second Tithe, even in Jerusalem, in a state of uncleanness, until the tithe had been redeemed, as it is said, “Nor have I removed aught thereof while unclean” (Deut. 26:14).

Mishneh Torah, Negative Mitzvot

Not to eat the Second Tithe, when mourning, as it is said, “I have not eaten thereof in my mourning” (ibid.).

Mishneh Torah, Negative Mitzvot

Not to expend the proceeds of the second tithe on anything but food and drink, as it is said, “Nor given aught thereof for the dead”, (ibid.). Anything outside of things necessary for sustenance comes within the class in the phrase “Given for the dead”.