One may not buy slaves, maidservants, lands, or nonkosher animals from maaser sheni funds; and if he bought [one of these items], he must eat their equivalence. One may not bring the bird-offerings of a zav, or the bird-offerings of a zavah, or the bird-offerings of a woman after childbirth, or chatas-offerings, or asham-offerings, from funds of maaser sheni; and if he brought [of these offerings], he must eat their equivalence. This is the general principle: [If] anything that is outside of eating, drinking, or anointing is [acquired] from maaser sheni funds, he must eat its equivalence.

Maaser sheni is intended for the purpose of eating, drinking, and anointing. To eat [only] something that is customarily eaten; to anoint [only with] something that is customarily anointed. One may not anoint [with] wine or vinegar, but he may anoint with oil. One may not spice oil of maaser sheni, and one may not buy spiced oil with maaser sheni money; but one may spice wine. [If] honey and spices fell into it and [the mixture] appreciated, the appreciation is reckoned proportionately. Fish that were cooked with leek-bulbs of maaser sheni and appreciated, the appreciation is reckoned proportionately. A dough of maaser sheni that he baked and it appreciated, the appreciation is to [maaser] sheni. This is the rule: Anything whose appreciation is identifiable, the appreciation is reckoned proportionately; and anything whose appreciation is not identifiable, the appreciation is to [maaser] sheni.

R' Shimon says: One may not anoint with oil of maaser sheni in Jerusalem. But the Sages permit [it]. They said to R' Shimon: If we were lenient concerning terumah which is stringent, shall we not be lenient concerning maaser sheni which is lenient? He said to them: What? No! If we were len-ient concerning terumah that is stringent, because we were lenient concerning bitter vetch and fenugreek; may we be lenient concerning the [generally more] lenient maaser sheni, where we were not lenient concerning bitter vetch and fenugreek?!