מעשר שני א׳:ה׳ - א׳:ו׳

הלוקח מים ומלח – water and salt are not purchased with the monies of Second Tithe, as it is written (Deuteronomy 14:26): “And spend the money on anything you want”– a generalization – “cattle, sheep, wine, or other intoxicant,” – a specification – “anything that you may desire” – another generalization; “if a general rule is followed by a specification and this again by a generalization, you must be guided by the specification.” Just as the specification is explained as something that is food or grows in the ground, but cattle and sheep grow from the plants which are things that grow in the ground, and from something that is detached, and something that is preserved until one leads them to Jerusalem – even all things that are food and grow in the ground and are detached, and something that is preserved, which excludes water and salt, even though they are food, but are not [something] grown in the ground, and excludes produce that are attached to the ground that are not detached, which excludes produce that has become rotten before it arrives in Jerusalem, which is not something preserved. For all of these are not purchased with the monies of [Second] Tithe.

לא קנה מעשר – and the holiness of [Second] Tithe does not take effect on something that is purchased, and were not fulfilled through the use of [Second Tithe] monies for non-sacred [foods].

הלוקח פירות שוגג – for he did not know that from [Second] Tithe monies he was purchasing them.

יחזרו דמים למקומן – the seller takes his produce/fruits and returns the monies, because it is like a fraudulent purchase, and if the purchaser had known that they are [Second] Tithe monies, he would not have purchased with them this produce/fruits, because of the painstaking preparations on the way, and because he erred inadvertently, the purchase is nullified.

יעלו ויאכלו במקום – (Deuteronomy 14:24): “in the place where He will choose [to establish His name],” that is to say, Jerusalem.

ואם אין מקדש ירקבו – for the thing purchased with the monies of [Second] Tithe are not redeemed purely in a place distant [from Jerusalem], as it is taught in the Mishnah further on in Chapter three.

תקבר ע"י עורה – with its hide, because its hide is also prohibited.