Parshas Ki Savo
“And I did not give from it to a dead person, I listened to the voice of Hashem my G-d!” (Devarim 26:14)
It is a negative commandment that one may not use the money of Ma’aser Sheni for anything except food and drink, and about this it says “And I did not give from it to a dead person, I listened to the voice of Hashem my G-d!”, which means to say that “I did not spend it on something which does not sustain the body!”.
Amongst the laws of this commandment are that which Chazal said that it is permissible to use the money of Ma’aser Sheni for things which are used to anoint the body, as anointing is part of eating and drinking and is considered like food which strengthens the body and helps it. It is also forbidden to spend the money on anything else except for eating, drinking and anointing even if it is to fulfil a biblical commandment.
This prohibition applies both to men and to women when the temple was standing as then the tithes were biblically obligated. One who transgresses this and spends money of Ma’aser Sheni in those days on anything other than eating, drinking or anointing, has transgressed this prohibition, and must repay their value from his own pocket, and use the money to buy more food and eat it in Yerushalayim.