Talmud for Menachot 41:4

HALAKHAH: ⁷This and the following paragraphs (up to Note 35) are also in Yoma 8:3 (fol. 45a), Ševu‘ot 3:2 (fol. 34b). The parallel discussion in the Babli is Ševu‘ot 22b–23a.“Second Tithe is to be used for eating,” etc. It is to be used for eating, since eating is written regarding it⁸Deut. 14:23.. For drinking, since drinking is included in eating. From where that drinking is included in eating? Rebbi Jonah understood if from the following (Lev. 17:12): “Therefore, I said to the Children of Israel, no person among you may eat blood.” Where do we hold? If about congealed blood, did we not state⁹Tosephta Tahorot 2:5.: “Congealed blood is neither food nor drink”? So we must hold as is¹⁰Fluid blood., and the Torah called it “eating.” But did we not state¹¹Babli Ḥulin 120a, Menaḥot 21a.: “If he mashed the fat¹²The fat of domestic animals which from sacrifices is burned on the altar and from profane meat is forbidden as food. and sipped it, congealed the blood and ate it, he is guilty!” How does Rebbi Jonah explain? It is neither food, to accept the impurity of food, nor drink, to accept the impurity of drinks¹³The Tosephta Tahorot adds explicitly: “If he thought of [the congealed blood] as food, it accepts the impurities of food.” The argument of R. Jonah is not acceptable..