1)
(a) The three possible things that one is expected to do with Ma'aser Sheni fruit is - eat it, drink it or anoint with it (see Tos. R. Akiva Eiger).
(b) We learn that drinking Ma'aser Sheni is permitted - from a S'vara, because 'eating incorporates drinking' (see Tos. Yom-Tov).
(c) We learn from the Pasuk in Tehilim "va'Tavo cha'Mayim be'Kirbo, ve'cha'Shemen be'Atzmosav" - the principle 'Sichah ki'Shesiyah' (anointing is considered like drinking [though this does not apply to most other areas of Halachah. See also Tos. R. Akiva Eiger]).

2)
(a) One can anoint oneself with oil of Ma'aser Sheni - because it is natural to do this with oil, but not with wine or vinegar - because it is not natural to use wine and vinegar for this purpose (see Tiferes Yisrael).
(b) And one cannot ...
1. ... add herbs and spices to the Ma'aser Sheni oil - because the oil becomes absorbed in the herbs ... . Consequently, seeing as the roots are not eaten, some Ma'aser Sheni oil goes to waste.
2. ... purchase spiced oil with Ma'aser Sheni money - because it is only spoiled and finnicky people who anoint with spiced oil, and one is only permitted to purchase food ... that everybody eats.
(c) Adding spices to Ma'aser Sheni wine on the other hand - is permitted.

3)
(a) The Mishnah rules that Ma'aser Sheni ...
1. ... wine outside Yerushalayim, into which honey and spices fell must be assessed (with regard to redemption) - according to the proportionate value of the Ma'aser Sheni.
2. ... leek outside Yerushalayim which was cooked together with fish - according to the proportionate value of the leek.
(b) Assuming then, that the Ma'aser Sheni was worth two Sela'im and the honey that fell into it, one, and the wine now rose to the value of six Sela'im, the owner will now have to pay four Sela'im (two-thirds of the total value) to redeem it.
(c) Nevertheless, the Tana rules that a Ma'aser Sheni dough that improved after baking all goes to Ma'aser Sheni - because, unlike the previous cases, there is no visible additive in the dough (and it is the dough itself that improved, rather than something external that caused it to improve).

4)
(a) We already learned that Ma'aser Sheni oil is subject to anointing, and this is the opinion of the Chachamim. Rebbi Shimon - forbids it (see Tos. Yom-Tov).
(b) To prove that Sichah is permitted by Ma'aser Sheni, the Chachamim Darshen a 'Kal-va'Chomer' - from Terumah, which is forbidden to Zarim (Tiferes Yisrael), yet Sichah is permitted ... .
(c) Rebbi Shimon however counters with a Pircha from fenugreek and horse-bean, which are more lenient with regard to Terumah than to Ma'aser Sheni (as we are about to learn).

5)
(a) Fenugreek of Ma'aser Sheni must be eaten when it is still young and moist (because then it is still edible [see Tos. Yom-Tov and Tiferes Yisrael]). Fenugreek of Terumah on the other hand - may even be eaten after it has become dry.
(b) The Kohanim permitted to eat fenugreek be'Tum'ah - because basically, it is animal food, and it is only a few people who actually eat it (see Tiferes Yisrael).
(c) Nevertheless, according to Beis Shamai, whatever they do with it must be done be'Taharah - which implies that they must wash their hands before eating it (except for one thing).
(d) The exception is - when they use it to wash their hair.
(e) According to Beis Hillel, there is only thing that the Kohanim need to do be'Taharah - and that is when they soak it in water (see Tiferes Yisrael).

6)
(a) 'Karshinim' means - velch (horse-beans), which is different than other fruit inasmuch as it is not fully edible (see Tiferes Yisrael).
(b) Like Tilsan, they must be eaten when they are young and edible. The Tana - permits taking Karshinei Ma'aser Sheni out of Yerushalayim (seeing Tiferes Yisrael), which is forbidden regarding other Ma'aser Sheni fruit.
(c) The Chachamim permit redeeming Karshinei Ma'aser Sheni that became Tamei in Yerushalayim. Rebbi Tarfon - requires one to divide it up and mix it less than a k'Beitzah at a time (since less than a k'Beitzah neither receives Tum'ah nor can it render other foods Tamei (see Tos. Yom-Tov).
(d) He argues with the Chachamim - on the basis of the principle that is forbidden to redeem Kodshim in order to feed animals (which is all one really does with Tamei Karshinei Terumah).

7)
(a) Beis Shamai require a Kohen who soaks Karshinei Terumah and rubs it in his skin, to wash his hands. However - he permits him to feed his animals Karshinei Terumah (see Tos. Yom-Tov) even without washing his hands.
(b) Beis Hillel is more lenient than Beis Shamai. They disagree - with Beis Shamai's ruling that requires a Kohen to wash his hands before soaking Karshinei Terumah.
(c) As opposed to the above opinions, Shamai requires Karshinei Terumah to be eaten dry (see Tiferes Yisrael). Rebbi Akiva - permits everything to be done be'Tum'ah.
(d) We rule like - Beis Hillel.

8)
(a) The Mishnah rules that if mixed Ma'aser Sheni and Chulin money that fell on the floor, and he picks up the coins one by one - all the coins that he picks up are Ma'aser until he has made up the full amount of Ma'aser Sheni coins.
(b) To ensure that all the money that he has now designated for Ma'aser Sheni does indeed have the Kedushah of Ma'aser Sheni, and the remainder of whatever he finds is Chulin - he stipulates that if the Ma'aser Sheni coins are the original ones, fine. But If not, then all of the remaining Ma'aser Sheni coins should be redeemed on the Chulin ones that he has collected.
(c) If instead of picking them up one by one, he picked up handfuls at a time (see Tos. Yom-Tov), and there a few missing from the combined total (assuming the Ma'aser had originally been one Manah, and the Chulin, two) - then he designates one third of the coins as Ma'aser Sheni, and the remaining two-thirds as Chulin (see Tos. Yom-Tov).
(d) The significance of the Tana's dual principle 'ha'Mislaktin le'Ma'aser Sheni, ve'ha'Nivlalin L'fi Cheshbon' is - that (in a case where let's say forty were Ma'aser and ten Chulin) and he picked up ten one by one, then all ten are Ma'aser Sheni. And if he then picked up the remaining forty in handfuls, he must designate thirty-two as Ma'aser and eight as Chulin (even though he is now left with only a fifth of Chulin coins, instead of a quarter).

9)
(a) The best thing for someone whose Ma'aser Sheni Sela coin got mixed up with a Chulin one outside Yerushalayim to do is - to take both coins to Yerushalayim and spend them both on a Shelamim or fruit, to eat in Yerushalayim.
(b) However, if he wants to spend the Chulin Sela outside Yerushalayim - then he must take a Sela-worth of copper coins and transfer the Kedushah of the Ma'aser coin on to them ...
(c) ... and then transfer the Kedushah back on to the best of the two coins ...
(d) ... because the Chachamim only permitted using copper coins for Ma'aser Sheni in case of emergency, and only temporarily.
(e) The Tana did not simply permit taking one of the two Sela coins and stipulating that if it is the Ma'aser coin, all well and good, but if not then the Kedushah of the other coin should be transferred on to it - for fear that the owner might then just take one of the coins without making the necessary stipulation (see Tos. Yom-Tov).

10)
(a) Beis Shamai forbid transferring one's Ma'aser Sheni Sela'im into Golden Dinrim - for fear that this will cause the owner to postpone going up to Yerushalayim on Yom-Tov, as long as he has not changed them all.
(b) Beis Hillel - permit him to do so.
(c) Rebbi Akiva - attested that he transferred silver Ma'aser Sheni Sela'im into Golden Dinrim on behalf of Raban Gamliel and Rebbi Yehoshua.

11)
(a) The Mishnah now discusses someone who wishes to transfer his Ma'aser Sheni Perutos for a silver Sela - in order to lighten his load (and presumably that is also the reason why he wanted to transfer his silver Sela'im for golden ones in the previous Mishnah).
(b) Beis Shamai permit him to transfer the entire amount. Beis Hillel limits him to transferring half the Sela for a Shekel, leaving the remainder Perutos ...
(c) ... because we are afraid - that otherwise, when he arrives in Yerushalayim, he will go to the bank to change his Sela'im back into Perutos for his immediate food expenses (which come out of his Ma'aser Sheni money). The sudden pressure on the bankers to supply Perutos will cause them to raise the price of Perutos, causing Ma'aser Sheni to lose (see also Tos-Yom-Tov).

12)
(a) Rebbi Meir forbids transferring half a Dinar plus half a Dinar's worth of fruit on to a Dinar. The Chachamim - permit it, because half a Dinar is too little to transfer on its own (see Tos. Yom-Tov).
(b) The Chachamim concede however - that it is forbidden for someone who has a Dinar to combine it together with a Dinar's worth of fruit and transfer it on to a Shekel.
(c) The Halachah is like the Chachamim.

13)
(a) Beis Shamai permits the owner to exchange an entire Sela of Ma'aser Sheni money for Perutos in Yerushalayim (to cover his day to day expenses) - Beis Hillel permit him to exchange only half (see Tos, Yom-Tov) ...
(b) ... in case he uses up only some of them and is forced to leave the others in Yerushalayim until the following Yom-Tov, by which time they will have gone bad (as copper coins tend to do).
(c) The 'Danin Lifnei Chachamim' - ben Azai, ben Zoma and Chanan ha'Mitzri (see Tos. Yom-Tov).
(d) Rebbi Akiva and Rebbi Tarfon are even more stringent than 'Danin Lifnei Chachamim'. Rebbi Akiva permits him to change only a quarter of a Dinar into Perutos at a time (one sixteenth of a Dinar). When Rebbi Tarfon says four Aspri of silver - he means that one is permitted to exchange four Aspri per Dinar to one of copper, which is the equivalent of one twentieth of a Sela.

14)
(a) Shamai does not permit exchanging a Sela for Perutos at all - because he is afraid that the owner may forget that are Ma'aser, and treat them as Chulin coins.
(b) When he needs to purchase food - he leaves the Sela with storekeeper deducting from it with each purchase until it is finished.
(c) The Halachah is - like the Tana Kama.

15)
(a) The problem our Mishnah discusses with regard to someone with Ma'aser Sheni wine outside Yerushalayim and some of whose sons are Tamei is - there where he wants them all from the same earthenware vessel containing wine which includes Tevel of Ma'aser Sheni.
(b) What he must do is - place a Sela coin before they begin to drink and declare all the wine that his Tahor sons drink Ma'aser Sheni retroactively (see Tos. Yom-Tov and Tiferes Yisrael).