מעשר שני ב׳Maaser Sheni 2

Mishnah 1א׳

מַעֲשֵׂר שֵׁנִי, נִתָּן לַאֲכִילָה וְלִשְׁתִיָּה וּלְסִיכָה, לֶאֱכֹל דָּבָר שֶׁדַּרְכּוֹ לֶאֱכֹל, לָסוּךְ דָּבָר שֶׁדַּרְכּוֹ לָסוּךְ. לֹא יָסוּךְ יַיִן וְחֹמֶץ, 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 וּתְבָלִין וְהִשְׁבִּיחוֹ, הַשֶּׁבַח לְפִי חֶשְׁבּוֹן. דָּגִים שֶׁנִּתְבַּשְּׁלוּ עִם הַקַּפְלוֹטוֹת שֶׁל מַעֲשֵׂר שֵׁנִי וְהִשְׁבִּיחוּ, הַשֶּׁבַח לְפִי חֶשְׁבּוֹן. עִסָּה שֶׁל מַעֲשֵׂר שֵׁנִי שֶׁאֲפָאָהּ וְהִשְׁבִּיחַ, הַשֶּׁבַח לַשֵּׁנִי. זֶה הַכְּלָל, כָּל שֶׁשִּׁבְחוֹ נִכָּר, הַשֶּׁבַח לְפִי הַחֶשְׁבּוֹן. וְכָל שֶׁאֵין שִׁבְחוֹ נִכָּר, הַשֶּׁבַח לַשֵּׁנִי:

Ma'aser Sheni [second tithe, which must be eaten in Jerusalem] is available for eating, drinking, or anointing; one may only eat what is normally eaten, and anoint with what is normally used for anointing. One may not anoint with wine and vinegar, but one may anoint with oil. It is prohibited to spice Ma'aser Sheni oil, or to buy spiced oil with Ma'aser Sheni money; but one may spice wine. Should honey or spices fall into it and improve it, the improvement is taken into account. If fish were cooked with Ma'aser Sheni leek bulbs, which were thus improved, the improvement is taken into account. Ma'aser Sheni dough, which was baked, and thus improved; the improvement shall go towards the Ma'aser Sheni. This is the rule: anything with evident improvement, the improvement is taken into account; and anything with non-evident improvement, the improvement goes towards the Ma'aser Sheni.

Mishnah 2ב׳

רַבִּי שִׁמְעוֹן אוֹמֵר, אֵין סָכִין שֶׁמֶן שֶׁל מַעֲשֵׂר שֵׁנִי בִּירוּשָׁלַיִם. וַחֲכָמִים מַתִּירִין. אָמְרוּ לוֹ לְרַבִּי שִׁמְעוֹן, אִם הֵקֵל בִּתְרוּמָה חֲמוּרָה, לֹא נָקֵל בְּמַעֲשֵׂר שֵׁנִי הַקַּל. אָמַר לָהֶם, מַה, לֹא, אִם הֵקֵל בִּתְרוּמָה הַחֲמוּרָה מְקוֹם שֶׁהֵקֵל בְּכַרְשִׁינִים וּבְתִלְתָּן, נָקֵל בְּמַעֲשֵׂר שֵׁנִי הַקַּל מְקוֹם שֶׁלֹּא הֵקֵל בְּכַרְשִׁינִים וּבְתִלְתָּן:

Rabbi Shimon says, it is prohibited to anoint with Ma'aser Sheni oil in Jerusalem. And the Sages permit it. They said to Rabbi Shimon: "Since we are lenient in the severe matter of Terumah [produce consecrated for priestly consumption], shall we not be lenient in the lenient matter of Ma'aser Sheni?". He said to them: "What, are we not already lenient in the severe matter of Terumah, where we are lenient in [the case of] bitter vetch and fenugreek, and shall we therefore be expected to be more lenient in the lenient matter of Ma'aser Sheni, where we are not lenient in bitter vetch and fenugreek?"