Maaser Sheni 1:7-2:1

Ma’aser Sheini 1:7

Second tithe money may not be used to purchase servants, real estate or non-kosher animals. If one did buy such things with second tithe money, he must buy food for the same amount of money. One may not use second tithe money to purchase bird offerings for a zav or a zavah (a man or a woman who experienced certain types of bodily emissions), or for a woman who gave birth, nor sin offerings or guilt offerings. If one did buy such offerings with second tithe money, he must buy food for the same amount of money. The general rule is that if one spends second tithe money on anything other than food, beverages or anointing substances, he must purchase food for the equivalent amount of money.

Ma’aser Sheini 2:1

Second tithe money may be used for food, beverages and anointing. The food must be things normally eaten and the anointing substances must be things normally used for anointing; one may not anoint with wine or vinegar, but he may with oil. One may not add spices to second tithe oil or buy spiced oil with second tithe money but he may add spices to wine. If honey or spices fell into second tithe wine and caused its value to rise, its increase is calculated based upon the percentage of wine in the mixture. If fish was cooked with a second tithe leek, which caused its value to rise, its increase is calculated based upon the percentage of leek in the dish. If second tithe dough was baked using secular wood for fuel, causing its value to increase, the total increase is based upon the second tithe. The general rule is that when an increase is identifiable, it is calculated based on the percentage of second tithe in the mixture; when the increase is not identifiable, it is all attributed to the second tithe.