שֶׁלֹּא לֶאֱכֹל מַעֲשֵׂר שֵׁנִי בַּאֲנִינוּת – שֶׁלֹּא לֶאֱכֹל מַעֲשֵׂר שֵׁנִי בַּאֲנִינוּת. וְעִנְיַן מַעֲשֵׂר שֵׁנִי כְּתַבְתִּיו בְּסֵדֶר רְאֵה אָנֹכִי (מצוה תעג). וְעִנְיַן הָאֲנִינוּת דְּאוֹרָיְתָא הוּא, מִי שֶׁמֵּת לוֹ אֶחָד מִקְּרוֹבָיו שֶׁהוּא חַיָּב לְהִתְאַבֵּל עֲלֵיהֶם, אוֹתוֹ הַיּוֹם שֶׁיָּמוּת וְיִקְבְּרֶנּוּ נִקְרָא אוֹנֵן, וּבְפֵרוּשׁ אָמְרוּ זִכְרוֹנָם לִבְרָכָה, שֶׁיּוֹם מִיתָה וּקְבוּרָה בִּלְבַד הוּא עִקַּר הָאֲנִינוּת דְּאוֹרָיְתָא, וּבַיּוֹם דַּוְקָא וְלֹא בַּלַּיְלָה, שֶׁנֶּאֱמַר (ויקרא י, יט) וְאָכַלְתִּי חַטָּאת הַיּוֹם. וְדָרְשׁוּ זִכְרוֹנָם לִבְרָכָה (זבחים ק ב) הַיּוֹם אָסוּר וּבַלַּיְלָה מֻתָּר, וְעַל זֶה נֶאֱמַר (דברים כו יד) לֹא אָכַלְתִּי בְאֹנִי מִמֶּנּוּ. לוֹמַר, שֶׁאִם אָכַל בַּאֲנִינוּת הָיָה עוֹבֵר. וְלֹא מַעֲשֵׂר שֵׁנִי בִּלְבַד אָסוּר לְאָכְלוֹ בַּאֲנִינוּת אֶלָּא אַף כָּל הַקֳּדָשִׁים, מִי שֶׁאֲכָלָן בַּאֲנִינוּת לוֹקֶה עֲלֵיהֶן (רמב"ם מעשר שני פ"ג ה"ז). To not eat the second tithe in bereavement: To not eat the second tithe in bereavement. And I have written the content of the second tithe in the Order of Re’eh Anokhi (Sefer HaChinukh 473). And the content of bereavement from Torah writ is that one who has one of his relatives die on him is obligated to mourn for them — that day that [the relative] dies and he buries him, he is called a bereaved (onen). And they, may their memory be blessed, said explicitly that only the day of death and burial is the main bereavement from Torah writ. And [that is] specifically the day, but not the night, as it is stated (Leviticus 10:19), “And I ate the sin-offering of the day” — and they, may their memory be blessed, expounded (Zevachim 100b), “‘The day’ is forbidden, but it is permitted at night.” And about this is it stated (Deuteronomy 26:14), “I have not eaten from it in bereavement” — meaning to say that if he ate from it in bereavement, he would have transgressed. And it is not only second tithes that it is forbidden to eat in bereavement, but rather one who eats any consecrated foods in bereavement is lashed for them (Mishneh Torah, Laws of Second Tithes and Fourth Year’s Fruit 3:7).
מִשָּׁרְשֵׁי הַמִּצְוָה. לְפִי שֶׁהַקֳּדָשִׁים שֻׁלְחַן גָּבוֹהַּ הֵם, וְאֵין רָאוּי לְמִי שֶׁהוּא דּוֹאֵג וְכוֹאֵב מְאֹד בִּלְבָבוֹ לִקְרַב אֶל שֻׁלְחַן הַמֶּלֶךְ, וְעַל דֶּרֶךְ מָשָׁל כְּעִנְיָן שֶׁכָּתוּב (אסתר ד, ב) כִּי אֵין לָבוֹא אֶל שַׁעַר הַמֶּלֶךְ בִּלְבוּשׁ שָׂק. וְעוֹד טַעַם אַחֵר, כִּי בַּאֲכִילַת הַקֳּדָשִׁים תִּמָּצֵא כַּפָּרָה אֶל הַבְּעָלִים, וּכְעִנְיָן שֶׁאָמְרוּ זִכְרוֹנָם לִבְרָכָה (פסחים נט, ב), כֹּהֲנִים אוֹכְלִין וּבְעָלִים מִתְכַּפְּרִין. וְאֵין סָפֵק, כִּי בְּאָכְלָם אֶת קָדְשֵׁיהֶם, הָיוּ אוֹכְלִין אוֹתָם בְּכַוָּנָה וּבְדַעַת שְׁלֵמָה, וְכָל מַחְשְׁבוֹתָם וְכָל תְּנוּעוֹתֵיהֶם נְכוֹנוֹת נֶגֶד הַשֵּׁם, וּבִהְיוֹת הָאָדָם צָעוּר דּוֹאֵג וְחָרֵד בְּיוֹם מוֹת קְרוֹבוֹ אֵין דַּעְתּוֹ וְכַוָּנָתוֹ מְיֻשֶּׁבֶת כְּלָל, וְעַל כֵּן אֵין רָאוּי לֶאֱכֹל קָדְשֵׁי שָׁמַיִם, וְכָשֵׁר הַדָּבָר בְּעֵינֵי אוֹמְרוֹ. It is from the roots of the commandment [that it is] because the consecrated foods are the table of the Higher realm, and it is not fitting for someone who is worried and very hurt in his heart to approach the table of the King. And by way of an analogy, it is like the matter that is written, “for one should not enter the gate of the king with sackcloth” (Esther 4:2). And another reason is because atonement of the owner is found in the eating of the consecrated foods — and like the matter that they, may their memory be blessed, said (Pesachim 59b), “The priests eat, and the owners are atoned.” And there is no doubt that when they would eat their consecrated foods, they would eat them with great concentration and with complete minds and [that] all of their thoughts and movements would be proper in front of God. And in a person being distressed, worried and trembling on the day of his relatives’s death, his mind and concentration will not be settled at all. And therefore, it is not fit to eat the consecrated foods of the Heavens [at that time]. And the matter is fit in the eyes of the one who says it (the author).
מִדִּינֵי הַמִּצְוָה. מָה שֶׁאָמְרוּ זִכְרוֹנָם לִבְרָכָה (רמב"ם שם), שֶׁאֵין חִיּוּב מַלְקוּת לְאוֹכֵל מַעֲשֵׂר שֵׁנִי בַּאֲנִינוּת אֶלָּא לְאוֹכֵל אוֹתוֹ בִּירוּשָׁלַיִם, וּמָה שֶׁאָמְרוּ, שֶׁהָאוֹכֵל אוֹתוֹ בַּאֲנִינוּת דְּרַבָּנָן שֶׁמַּכִּין אוֹתוֹ מַכַּת מַרְדּוּת, וְאֵיזֶהוּ אֲנִינוּת דְּרַבָּנָן? זֶה הַלַּיְלָה שֶׁאַחַר יוֹם הַקְּבוּרָה, וְכֵן כָּל הַיָּמִים שֶׁיִּשְׁתַּהֶה הַמֵּת בֵּין יוֹם מִיתָה וּקְבוּרָה (רמב"ם שם ה"ו). וְיֶתֶר פְּרָטֵי הַמִּצְוָה וּמִשְׁפְּטֵי הָאֲנִינוּת, מְבֹאָרִים בְּפֶרֶק שְׁמִינִי מִפְּסָחִים וְשֵׁנִי מִזְּבָחִים. From the laws of the commandment — that which they said (Mishneh Torah, Laws of Second Tithes and Fourth Year’s Fruit 3:7) that the liability for lashes upon the one that eats the second tithe in bereavement is only upon the one that eats it in Jerusalem; that which they said that we administer lashes of rebellion upon the one that eats in bereavement from rabbinic writ, and that bereavement from rabbbinic writ is the night after the burial day, and so [too,] all the days that the dead body stays over between the day of death and the burial (Mishneh Torah, Laws of Second Tithes and Fourth Year’s Fruit 3:6); and the rest of the details of the commandment and the statutes of bereavement — are elucidated in the eighth chapter of Pesachim and the second of Zevachim.
וְנוֹהֵג אִסּוּר זֶה בִּזְכָרִים וּנְקֵבוֹת בִּזְמַן הַבַּיִת, שֶׁהָיָה שָׁם מַעַשְׂרוֹת דְּאוֹרָיְתָא. וְהָעוֹבֵר עַל זֶה בַּזְּמַן הַהוּא, וְאָכַל כַּזַּיִת קָדָשִׁים אוֹ מַעֲשֵׂר שֵׁנִי בַּאֲנִינוּת דְּאוֹרָיְתָא, לוֹקֶה. And this prohibition is practiced by males and females at the time of the [Temple], as there were tithes from Torah writ then. And one who transgresses this at that time and ate a kazayit of consecrated foods or second tithe in bereavement from Torah writ is lashed.