1,132. Matzah Made From Restricted Substances
Chometz u’Matzah 6:7
One cannot perform the mitzvah by eating matzah that is prohibited to him, such as matzah made from untithed produce (tevel), first tithe from which terumah has not been separated, or matzah that was stolen. The general rule is that any matzah on which one would recite grace after meals (bentching) can be used to perform the mitzvah. If bentching may not be recited on something, it may not be used to perform the mitzvah.
Chometz u’Matzah 6:8
Kohanim can perform the mitzvah using matzah made from challah or terumah even though this matzah is not suitable for everyone to eat. Similarly, one may perform the mitzvah using matzah made from maaser sheini (second tithe) in Jerusalem. One may not, however, perform the mitzvah using matzah made from bikkurim (first fruits), not even in Jerusalem. This is because there is no way to permit eating bikkurim in all locations. Second tithe, however, can be redeemed and eaten in all locations. Exodus 12:20 says, “Eat matzah in all your habitations,” from which we infer that only matzah that is suitable to be eat in all locations may be used for the mitzvah.