Misva #610: Not to Use Ma’aser Sheni For Items Other Than Food

In the Vidui Ma’aser proclamation that a farmer was required to make every several years, avowing compliance with the various tithing obligations, he declares, “Ve’lo Natati Mimenu Le’met” (Debarim 26:14) – that he did not use the Ma’aser (tithe) for the needs of a dead body. This refers to the misuse of the money of Ma’aser Sheni, meaning, the funds onto which one had transferred the sanctity of Ma’aser Sheni, the tithe of one’s produce which is to be eaten in Jerusalem. This money must be brought to Jerusalem and used to purchase food and beverages, which are then to be eaten there in Jerusalem. This verse – “Ve’lo Natati Mimenu Le’met” – establishes a Biblical prohibition against using Ma’aser Sheni money for any other purpose. The Torah speaks of using the money for a “dead body,” referring to any purpose that does not sustain life, meaning, anything other than food or beverage. Thus, one may not use the money for utensils or jewelry. One may, however, use the money for skin ointments. This Halacha forms the basis of the general rule that applying ointment onto one’s skin is considered in a certain sense like eating. It is forbidden to use Ma’aser Sheni money even for Misva purposes, such as for a coffin or shrouds for a dead body. One who violated this prohibition, and used Ma’aser Sheni money for something other than food or drink, must take that sum of money and purchase food or drinks, which he must then consume in Jerusalem. This prohibition thus falls under the category of “Lav Ha’nitan Le’tashlumin” – a violation which one can rectify by paying money, and for which one is therefore not liable to Malkut. This command is binding upon both men and women, and applies in the times of the Bet Ha’mikdash, when the obligation of Ma’aser Sheni applies.