[Our Mishnah forbids] Sichah. Just like it was taught about Shabbos, both Sichah of pleasure and Sichah that is not of pleasure is permitted, on Yom Kipur, both Sichah of pleasure and Sichah that is not of pleasure are forbidden.

On Tish'ah b'Av and a Ta'anis Tzibur, Sichah of pleasure is forbidden, and what is not of pleasure is permitted.

Question (Beraisa #1): [For Ma'aser Sheni and Terumah,] Sichah and drinking are the same for Isur and payment (e.g. if a Zar anointed with or drank Terumah), but not for punishment. On Yom Kipur, they are the same for Isur, but not for punishment;

Contradiction (Beraisa #2): "V'Lo Yechalelu'' include one who anoints and one who drinks. (They are the same for punishment!)

Answer (R. Yochanan): [The correct text of Beraisa #2] does not mention Sichah.

Objection (R. Avmari): If it does not mention Sichah, it does not mention drinking! If you would not say so (rather, the verse includes only drinking) - does something that comes from two Lavim ("v'Chol Zar Lo Yochal Kodesh'' forbids eating, and v'Lo Yechalelu forbids drinking) join?! (However, if the Beraisa mentions both, we can say that "eating'' includes drinking, and from v'Lo Yechalelu we include Sichah like drinking.)

Question: What is the source for an Aseh [to forbid Sichah of Ma'aser Sheni outside Yerushalayim]?

Answer (R. Elazar citing R. Samyei) Question: "V'Lo Nasati Mimenu l'Mes'' - what is the case (that he did not spend Kesef Ma'aser for the dead)?

If it is to bring for him a coffin or shrouds, this is forbidden even for a live person (one must buy food and drink with the money), and all the more so for a Mes!

Answer: What is permitted [to buy with Kesef Ma'aser] for a live person, and forbidden for a Mes? It is Sichah.