(R. Yosi ben Chanina): Lashes are only given for eating Ma'aser Sheni outside of Yerushalayim if it was Tahor and was taken into Yerushalayim and then removed.

Question: From where do we know that rubbing is not entirely like eating and drinking?

Answer (Baraisa): On Shabbos, both rubbing for pleasure and rubbing not for pleasure (but rather for healing) are permitted. On Yom Kippur, both are prohibited. On Tisha B'Av and public fast days, rubbing for pleasure is prohibited; rubbing not for pleasure is permitted.

Answer #2 (Baraisa): Rubbing is like drinking for the prohibition of a non-Kohen using Terumah and for payment (of the principal and the extra fifth for inadvertently consuming it); but not for the punishment (of death from Heaven) for intentionally consuming it. On Yom Kippur they are the same for the prohibition (of consuming) but not for the punishment (of Kares for intentionally transgressing).

Question (Baraisa): The pasuk states (concerning a non-Kohen eating Terumah), (Vayikra 22:15), "...and they shall not profane the Holy things of the children of Yisrael'' - this includes rubbing and drinking (that it is prohibited like eating)...?

Answer (R. Yochanan): The case of rubbing should be erased from the Baraisa.

(R. Abba Mari): If you erase rubbing, you must also erase drinking (as if drinking is included in eating, it does not need to be learned from the pasuk of 'they shall not profane'); otherwise, eating and drinking would be learned from two different pesukim, so they would not combine (to create an amount that obligates in paying the extra fifth).

Question: From where do we know that a person who rubs Ma'aser Sheni outside Yerushalayim has negated a positive Mitzvah?

Answer (R. Elazar citing R. Simai): The pasuk states (Devarim 26:14), "...I didn't give from it for the dead''. What's the case? If he is declaring that he didn't buy a coffin and burial shrouds with Ma'aser Sheni money, even for the living it would be prohibited (since it's not for consumption).

Rather, what is permitted for the living but prohibited to do with a corpse? Rubbing oils.