מעשר שני ה׳:י״א - ה׳:י״ב

ולא מן התלוש על המחובר וכו' – that is from that which is obligatory for that which is exempt, and from that which is exempt for that which is obligatory.

ולא מן החדש על הישן – as it is written (Deuteronomy 14:22): “[You shall set aside] every year [a tenth part of all the yield of your sowing] that is brought from the field,” and not from this year for its neighboring year.

ולא שכחתי מלברכך ומלהזכיר שמך עליו – since we recite a blessing to separate the heave-offering/sacred donation [to the Kohen], and similarly on the First and Second Tithes and the Poor Tithe, and for the redemption of the Second Tithe, and for Hallah, on all of them we recite a blessing.

לא אכלתי באוני – the entire day of death is [a period of] grief according to the Torah, and even after the burial, and the night that is after the day of the death is [a period of] grief according to the Rabbis. And similarly, the day of burial which is not the day of death is [part of the period of] grief according to the Rabbis.

לא לקחתי ממנו ארון ותכריכין למת – and in a similar manner, for the [still] living, it is forbidden, for it is prohibited to purchase clothing and things like it from the Second Tithe [monies] as it is taught at the conclusion of the first chapter (Mishnah 7):” [this is the general principle:] if one purchased anything other than food, drink or anointment [with money from Second Tithe], if he purchased, he must consume of an equal value.” And [the Mishnah] did not make mention here the bier and the burial shrouds other to inform us that it not matter if he anointed from it [that was to be used] for the dead person, for he cannot make confession, as it says (Deuteronomy 26:14): “[I have not eaten] of it [while in mourning],” from the body of the [Second] Tithe, but even if he purchased a bier and burial shrouds [from it] and did not give from the substance of the Tithe for the dead, he is not able to recite the confession.