MG Ki távo

לא אכלתי באני ממנו I HAVE NOT EATEN THEREOF IN MY MOURNING — From here we may derive that it (partaking of sacred gifts) is forbidden to an אונן (a technical term for the near relatives of a deceased, from the period of death to burial) (cf. Sifrei Devarim 303:15; Mishnah Bikkurim 2:2).

ולא בערתי ממנו בטמא NEITHER HAVE I CONSUMED ANY THEREOF UNCLEAN — i.e. whether I was unclean and it (the sacred gift) was clean, or I was clean and it unclean (Sifrei Devarim 303:16). But where has one been prohibited about this (that he declares that he has not infringed the command)? In the following passage: (Deuteronomy 12:17) “Thou mayest not eat within thy gates [the tithe of thy corn]” — this (the expression “within thy gates”) refers to eating sacred things in a state of uncleanness, just as is stated with reference to פסולי המקדשין (animals intended as sacrifices, but which have become unfit for that purpose) (Deuteronomy 15:22) “Thou mayest eat it within thy gates: the unclean and the clean person [may eat it alike]”. These you may eat, states Scripture, — but this (the tithes of thy corn in a state of uncleanness) you must not eat in the manner which is termed “eating within thy gates” (“the unclean and the clean together”) of which there is mention in another passage (Yevamot 73b).

ולא נתתי ממנו למת NOR HAVE I GIVEN THEREOF FOR THE CORPSE to prepare for it a coffin and shrouds (Mishnah Maaser Sheni 5:12).

I HAVE NOT EATEN THEREOF IN MY MOURNING. Even though the avowal included all tithes, as the Rabbis interpreted: “I have also given it unto the Levite, and unto the stranger, to the fatherless, and to the widow etc.,” — the statement I have not eaten thereof in my mourning refers only to the hallowed things [mentioned at the beginning of the preceding Verse 13: I have put away ‘the hallowed things’ out of my house] which refers to the Second Tithe and fourth-year’s plantings which may not be eaten in mourning and in a state of impurity.