Ma'aser Sheini 2:1
Ma'aser Sheini2: 1
מַעֲשֵׂר שֵׁנִי נִתָּן לַאֲכִילָה וְלִשְׁתִיָּה, לְסִיכָה. לֶאֱכֹל דָּבָר שֶׁדַּרְכּוֹ לֶאֱכֹל; לָסוּךְ דָּבָר שֶׁדַּרְכּוֹ לָסוּךְ. לֹא יָסוּךְ יַיִן וָחֹמֶץ, אֲבָל סָךְ הוּא אֶת הַשֶּׁמֶן. אֵין מְפַטְּמִין שֶׁמֶן שֶׁל מַעֲשֵׂר שֵׁנִי, וְאֵין לוֹקְחִין בִּדְמֵי מַעֲשֵׂר שֵׁנִי שֶׁמֶן מְפֻטָּם; אֲבָל מְפַטֵּם הוּא אֶת הַיַּיִן. נָפַל לְתוֹכוֹ דְבַשׁ וְתַבְלִין וְהִשְׁבִּיחוּ, הַשֶּׁבַח לְפִי חֶשְׁבּוֹן. דָּגִים שֶׁנִּתְבַּשְּׁלוּ עִם הַקַּפְלוּטוֹת שֶׁל מַעֲשֵׂר שֵׁנִי וְהִשְׁבִּיחוּ, הַשֶּׁבַח לְפִי חֶשְׁבּוֹן. עִסָּה שֶׁל מַעֲשֵׂר שֵׁנִי שֶׁאֲפָאָהּ וְהִשְׁבִּיחַ, הַשֶּׁבַח לַשֵּׁנִי. זֶה הַכְּלָל: כֹּל שֶׁשִּׁבְחוֹ נִכָּר, הַשֶּׁבַח לְפִי הַחֶשְׁבּוֹן; וְכֹל שֶׁאֵין שִׁבְחוֹ נִכָּר, הַשֶּׁבַח לַשֵּׁנִי.
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.