MATANOS MUST BE EATEN IN GRANDEUR [Matanos Kehunah :eating]
Even though another Mishnah teaches that the skin under the tail is like the flesh regarding Tum'ah, Rav Chisda holds that our Mishnah needed to teach this, for one might have thought that intent for eating it is different;
One must eat Kodshim "l'Mashchah" (in grandeur), like kings eat. Kings do not normally eat skin of the tail.
55a (Mishnah): One may eat the meat of Todah and Eil Nazir (cooked) in any way. The same applies to the parts given to Kohanim.
75b - Question (Rami bar Chama): A Bechor may not be redeemed. Can Temuras Bechor be redeemed?
90b (Mishnah): Kohanim may eat any Kodshim any way they want, roasted, overcooked or cooked.
91a: We learn from "l'Mashchah", the way kings eat.
Chulin 132b (Rav Chisda): Matanos must be eaten roasted and with mustard. (Stam 'Matanos' refers to the foreleg, jaw and stomach of a slaughtered Chulin animal. One must give them to a Kohen.) We learn from "l'Mashchah".
(Rav Chisda): There are 24 Matnos Kehunah. We do not give to a Kohen who is not fluent in their laws.
Rejection (Beraisa - R. Shimon): If a Kohen denies that Hash-m commanded about the Avodah, he gets no share in Kodshim.
Inference: A Kohen who admits to all the Avodos has a share of Kodshim, even if he is not fluent in them.
Bechoros 26b (Mishnah): A Yisrael must take care of a Bechor Seh (kid or lamb) for 30 days, and a calf for 50 days, before giving it to a Kohen;
R. Yosi says, he must take care of a Seh for three months.
(Beraisa): Regarding all Matanos Kehunah, the giver has Tovas Hana'ah. If a Yisrael separated Terumah, another Yisrael (Reuven) may pay him in order that he give the Terumah to a particular Kohen, e.g. Reuven's grandson.
The Tana illustrates only Terumah, for it has Kedushas ha'Guf. The Kohen will not err to think that this 'sale' redeemed it, and now it is Chulin.
Bechor (Ba'al Mum) and Matanos are Kedushas Damim. Reuven may not pay the owner to give them to a particular Kohen, lest the Kohen think that they became Chulin through this.
Rambam (Hilchos Bikurim 9:20): Matanos have no Kedushah. A Kohen may sell or give them for a gift even to a Nochri, or feed them to dogs.
Yam Shel Shlomo (Chulin 10:11): Since one must eat them in grandeur, why may he feed them to a dog?! This is permitted only when they are not proper to be eaten, e.g. they spoiled, or it is bad meat from a lean animal. Then one may feed them to dogs, or sell or give them to Nochrim, like Yisre'elim do with Neveilos and Treifos.
Rambam (22): Matanos are eaten only roasted and with mustard, for it says "l'Mashchah", the way kings eat.
Kesef Mishneh: Tosfos says that if the Kohen prefers it cooked more than roasted, we do not force him to eat it roasted, for the way of kings is to eat what they enjoy most.
Radvaz: This is when the Kohen himself eats them. If he gave them or sold them to a Yisrael, he eats them as he desires. A proof of this is that he may feed them to Nochrim or dogs.
Rambam (Hilchos Ma'aseh ha'Korbanos 10:10): One may eat Kodshim (cooked) any way. Even Kohanim may eat their portion, whether of Kodshim Kalim or Kodshei Kodshim, any way. They may eat them differently, e.g. roasted, overcooked or cooked, and add Chulin spices.
Kesef Mishneh: The Rambam says 'even Kohanim', for one might have thought that they must eat only l'Shem Shamayim, but not like delicacies for enjoyment. "L'Mashchah" teaches that this is not so.
Tosfos (75b DH Bechor): What was the question about redemption of Temuras Bechor? Surely, redemption would not permit shearing or working with it, just like it does not permit this for other Kodshim. "L'Mashchah" does not apply, for it is not Matanos Kehunah. He asked whether the money gets Kedushah.
Mishneh l'Melech: In Hilchos Bikurim, the Rambam rules that Matanos are eaten only roasted and with mustard. Tosfos says that l'Mashchah applies only to Matanos Kehunah. Perhaps the Rambam says 'even Kohanim' because clearly "l'Mashchah" does not apply to Zarim, and he teaches that it does not apply even to the portion that Kohanim receive.
Shulchan Aruch ha'Rav (OC 476:1): Korban Pesach is eaten at the end of the meal, when one is satiated, for all Korbanos are eaten "l'Mashchah".
Rosh (Chulin 10:6): Rav Chisda does not require eating Matanos only roasted. "L'Mashchah" teaches that Kohanim may eat any Kodshim any way they want. Rather, the Kohen eats it however he prefers, so it will be eaten with appetite. If all ways are the same for him, he should eat them roasted, like kings.
Rashi (Bechoros 27a DH Aval and DH Tischal): When a Kohen sells Matanos to a Yisrael, the buyer need not eat them in grandeur. If Reuven paid Ploni to give Matanos to a Kohen, perhaps the Kohen will think that also in this case he need not eat them in grandeur.
R. Gershom (27a DH Amar): The Kohen might think that the Matanos were redeemed, and he will feed them to dogs, which is a disgrace.
Tosfos (27a DH v'Asi): "L'Mashchah" applies to all Matanos Kehunah, even to foreleg, jaw and stomach. We do not find that Terumah must be eaten in grandeur. Perhaps grandeur applies only to meat.
Rashi (132b DH she'Eino Baki): Rav Chisda requires that the Kohen know the laws, e.g. that Matanos must be eaten in grandeur.
Shulchan Aruch (YD 61:12): A Kohen may eat Matanos how he enjoys them most. If all ways are the same for him, he should eat them roasted with mustard.
Levush (3): Even where the custom is to flay the head, one may not flay the jaw and give it and the skin to the Kohen, for Matanos are l'Mashchah, and perhaps the Kohen wants Meligah (to scald it in hot water), for this is common for the head. One may flay the foreleg, for it is uncommon to eat it b'Meligah.
Shulchan Aruch (13): He may feed them to dogs, or sell or give them to Nochrim.
Gra: This is from the Tosefta (Chulin 9:2).
Shach (5): This is if they spoiled, or are from a lean animal.
Pri Megadim: There is no problem of Mitzvos being disgraceful in his eyes, for Matanos have no Kedushah. It is the Kohen's portion and income. However, giving to a dog is not grandeur, therefore it is permitted only if they are spoiled or from a lean animal.
Kreisi 14: One may feed them to dogs if they spoiled, or if he sold them to a Yisrael, for then there is no Mitzvah to eat them roasted. It seems that "l'Mashchah" is an Asmachta mid'Rabanan. It was not written regarding Matanos. The Ramban (Devarim 18:3) says that Matanos were not listed with the other Matanos Kehunah, for they are totally Chulin. However, Tosfos (Bechoros 27a) says that "l'Mashchah" applies even to Matanos. What is the Chidush? The Gemara explicitly says so! Rather, he teaches that this is mid'Oraisa. The proof is that we decree lest he not eat them in grandeur. If the law were mid'Rabanan, we would not decree about it.
Kaf ha'Chayim (52): Also if a Kohen sold them to another Kohen, the latter need not eat them in grandeur, for he does not eat them due to his Kehunah. If a Kohen gives them to another Kohen to honor him, the latter should be careful to eat them in grandeur (Aruch ha'Shulchan 27).
Aruch ha'Shulchan (8): One may not give them to a dog if they are not spoiled, for this disgraces the Mitzvah.
Kaf ha'Chayim (66): If a Kohen normally feeds his dog or Nochri (e.g. a slave) food that costs more than the Matanos, presumably he may feed them even good Matanos, for this benefits the Yisrael (who gave them to him) more.
Shulchan Aruch (306:2): We do not give a Bechor to a Kohen when it is born, for this is not dignified for the Kohen. Rather, the Yisrael cares for a small animal (a Seh) for 30 days, and a large animal (i.e. a calf) for 50 days, before giving it to a Kohen.
Bach (4): This is because it says l'Mashchah. All Matanos Kehunah must be given in grandeur, the way people give to the kingdom. One may not give a newborn Bechor, for it entails great toil (to raise it).