3,543. What Second Tithe Money May Be Used For

Hilchos Maaser Sheini and Neta Revai 7:3

Second tithe money may only be used to purchase food for people that grows from the ground or from products of the ground, similar to the things enumerated in Deuteronomy 14:26: “Cattle, sheep, wine and beer.”

Hilchos Maaser Sheini and Neta Revai 7:4

Therefore, we don’t use second tithe money to buy water, salt, truffles or mushrooms because they don’t grow from the ground. One may likewise not buy produce that is still attached to the ground or that could not be brought to Jerusalem as these things doesn’t resemble the Biblical archetype of cattle and sheep.