We begin chapter 2 of Maseches Ma'aser Sheni, Mishnah 1. The Mishnah deals with the permitted uses of Ma'aser Sheni produce and of the money on which it was redeemed, and with the method of calculation when Ma'aser Sheni becomes mixed with ordinary produce and is enhanced by it.
"Ma'aser sheni nitan la'achilah, lishtiyah ul'sichah":
Most Ma'aser Sheni is given to us for use in one of these three ways: eating, drinking or anointing. These same three things are also what the money of Ma'aser Sheni may be used for, since the verse states that the money may be used for anything a person desires. And from where do we learn these three uses?
Eating - from the verse "v'achalta sham" - the eating must take place there, "lifnei Hashem Elokecha", that is, in Jerusalem.
Drinking - drinking is considered part of eating, and it is therefore included in that same verse.
Anointing - and not only that, but anointing is like drinking, which we learn from a verse in Tehillim.
"L'chol davar shedarko lachol":
All of this applies when the item is used in its usual manner, as the Mishnah puts it: "l'chol davar shedarko lachol". That is, one eats something that is normally eaten; but if it has spoiled, there is no obligation to eat it, even though it may have been bought with Ma'aser Sheni money. Similarly, something that is normally eaten only cooked should not be eaten raw.
"V'lasuch davar shedarko lasuch":
Just as one anoints only with something that is normally used for anointing, the Mishnah continues and rules: "lo yasuch yayin v'chometz" - one may not anoint with wine or vinegar, because these are used for eating and drinking and not for anointing. But "sach et hashemen" - one may anoint with oil, and even though oil is sometimes used for eating, since anointing is also one of its primary uses, it is permitted to spread it on the skin.
Spicing the oil and the wine:
"Ein mefatmin shemen shel ma'aser sheni" - one may not perform the process of spicing on oil of Ma'aser Sheni. Spicing means taking certain types of fragrant spices and steeping them in oil; afterwards the spices are removed and taken out of the oil, and the oil remains fragrant and pleasant smelling from the spices. Since the oil absorbed by the spices is lost, this may not be done.
"Ein lokchin bidmei ma'aser sheni shemen mefutam" - one may also not buy with Ma'aser Sheni money oil that has already been spiced and in which the spices were steeped. The reason is that this is not a commonly used item, and it serves only particular, pampered and self-indulgent people.
"Aval mefatem hu et hayayin" - it is permitted to add spices to wine, since spiced wine was commonly drunk, and the spices are also not lost in it.
"Nafal l'tocho d'vash v'tavlin v'hishvichu":
What is the law regarding wine of Ma'aser Sheni located outside Jerusalem, into which honey or spices of ordinary produce fell and enhanced it, improving its taste and raising its monetary value? When one comes to redeem the Ma'aser Sheni with money, its value is higher. Therefore the enhancement is calculated according to the ratio between what was Ma'aser Sheni and what was ordinary produce: the wine came from Ma'aser Sheni, while the spices and honey that enhanced it came from ordinary produce.
Wine worth two dinars, and spices and honey worth one dinar.
The whole mixture together is now worth four dinars - that is, one dinar of enhancement was added.
Two thirds of the enhancement come from the wine, which is Ma'aser Sheni, and one third comes from what is not Ma'aser Sheni.
It turns out that one must redeem two and two thirds dinars: the two of the wine, plus two thirds of the dinar that was added. The rest is considered ordinary produce.
Additional cases under the same rule:
Fish cooked with kaflutot: kaflutot are similar to leeks, and the leeks are Ma'aser Sheni, while the fish are not Ma'aser Sheni. Since the leeks enhanced the dish, one must redeem the value of the leeks in the fish, and also calculate the percentage of enhancement that came from the leeks and redeem it with Ma'aser Sheni money.
Dough of Ma'aser Sheni that was baked: the dough is enhanced by the baking, and the wood used for the baking is not Ma'aser Sheni - and nevertheless "the enhancement is attributed to the Ma'aser Sheni," meaning that the entire enhancement is attributed to the Ma'aser Sheni, and no part of it is attributed to the wood. Admittedly, according to some of the commentators one deducts the actual value of the wood itself - not the percentage of enhancement that came from it, but only the wood - yet not everyone agrees to this, and some say that even this amount need not be deducted.
"Zeh haklal":
The Mishnah concludes with a rule that explains why one does not deduct the value or the enhancement that came from the wood:
"Kol sheshivcho nikar" - when the enhancement is noticeable, so that one can see in the item or taste the enhancement that came from the leeks or from the spices and the like - "hashevach l'fi cheshbon", and the value of the enhancement is calculated according to the ratio between the portion that came from Ma'aser Sheni and the portion that came from ordinary produce.
"V'chol she'ein shivcho nikar" - such as the enhancement that comes from the wood, where nothing from it can be seen in the bread - "hashevach l'fi sheni", and the entire enhancement is calculated on the account of the Ma'aser Sheni. And when he redeems it, he redeems it according to the value of the loaf of bread, without calculating or deducting any value for the wood.
In summary: in this Mishnah we learned that Ma'aser Sheni is given for eating, drinking and anointing, and all three are derived from verses; that the use must be "for anything that is used in its usual manner" - and hence one does not anoint with wine or vinegar, but only with oil; that one may not spice oil of Ma'aser Sheni and may not buy spiced oil with its money, but one may spice wine. We also studied the method of calculating the enhancement when ordinary produce becomes mixed with Ma'aser Sheni - wine into which honey and spices fell, fish cooked with kaflutot, and dough that was baked - and the rule that distinguishes between a noticeable enhancement, which is calculated "according to the ratio," and an enhancement that is not noticeable, which is "attributed to the Ma'aser Sheni."