N152: Not to expend the proceeds of the second tithe on anything but food and drink

Maimonides

Not to expend the proceeds of the second tithe on anything but food and drink, as it is said, “Nor given aught thereof for the dead”, (ibid.). Anything outside of things necessary for sustenance comes within the class in the phrase “Given for the dead”.

Deuteronomy 26:14

KJV: I have not eaten thereof in my mourning, neither have I taken away ought thereof for any unclean use , nor given ought thereof for the dead: but I have hearkened to the voice of the LORD my God, and have done according to all that thou hast commanded me.
ASV: I have not eaten thereof in my mourning, neither have I put away thereof, being unclean, nor given thereof for the dead: I have hearkened to the voice of Jehovah my God; I have done according to all that thou hast commanded me.
WEB: I have not eaten of it in my mourning, neither have I removed any of it while I was unclean, nor given of it for the dead. I have listened to the LORD my God’s voice. I have done according to all that you have commanded me.
JPS: I have not eaten thereof in my mourning, neither have I put away thereof, being unclean, nor given thereof for the dead; I have hearkened to the voice of the LORD my God, I have done according to all that Thou hast commanded me.