Commentary for Makkot 38:23

This is how we read it: And as for where one is scripturally warned against it's consumption, to not eat from it in tumah, I do not know. The Torah says, "Do not proceed etc.": This is the wording found in the sifre. Ans when it was established here, there was not [time given] to complete it before the Gemara asked, "Why bodily tumah is explicitly written! 'And he may not eat from any holy until he washes etc.'" And we establish in Yevamos that this is referring to maaser from what is written "for if he washed" which would imply that if he did wash he would be tahor, that he immersed, ascended and eats maaser [sheni]. (Our Master, his body was tahor, and his soul exited in a state of tahora. He did not explain any further. From here and on is the words of his disciple Rebbi Yehuda bar Nassan.) This is the wording of the baraisa, to say, "I do not know where one is scriptually warned", therefore the Torah teaches us, "he may not proceed etc.", and the Gemarah was not quiet yet in finishing the matter, rather it proceeded and asked why does it say "I do not know"? Why, bodily tumah is explicitly written in the Torah, "the soul that touched it. etc. may not eat from the holy unless he washed his flesh in water", and we say in Yevamos, that this verse was said regarding maaser sheni, that he immersed, ascended and eats etc.