3,510. Calculating the Improvement

Hilchos Maaser Sheini and Neta Revai 3:15

What does it mean that the extent of the improvement must be calculated? Let’s say that honey and spices worth a zuz fell into second tithe wine worth three zuz. This increases the volume and improves the taste. The wine is now worth five zuz, and we consider the value of the second tithe to be four and a quarter zuz. The same is true regarding other food items.

Hilchos Maaser Sheini and Neta Revai 3:16

While second tithe may be used for anointing, one may not put it on a wound or a boil, nor use it for other medicinal purposes, because this is not its intended use.