פּירוש אויף דברים 14:26

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

or alchoholic beverage made from honey, or from dates, or from wheat, or from barley.

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.

בבקר ובצאן וביין ובשכר FOR ANY OF THE HERD, OR ANY OF THE FLOCK, OR FOR WINE, OR FOR STRONG DRINK — this is a particularisation,

ובכל אשר תאוה נפשך OR FOR WHATEVER THY SOUL DESIRES — Scripture again includes them in a general statement. [The rule is that when a verse expresses a כְּלָל, a פְּרָט, and then a כְּלָל again, as in this case, we apply the characteristics of the פְּרָט to the whole matter. Therefore,] just as the particulars mentioned have the characteristic of being products (ולד) of things themselves produced by the earth during the week of Creation, and are fitted to be food for man, etc. [So, too, the money must be expended only on things of this character] (Eruvin 27b).