TT #254 · Parashas Reeh · Fifth Aliyah · Passuk 14:26
And you shall spend the money for whatever your soul desires—for oxen or for sheep or for wine or for strong drink or for whatever your soul asks of you—and you shall eat there before Hashem your God and you shall rejoice, you and your household.
Torah Temimah points to Bava Metzia / Eruvin.
Sefaria — Bava Metzia / Eruvin
English: "For whatever your soul desires..." — It was taught: "for whatever your soul desires" is a general statement; "for oxen or for sheep or for wine or for strong drink" is a particular; "and for whatever your soul asks of you" returns to the general. From a general-particular-general one may derive only what is similar to the particular: just as the particular is produce from produce and growths of the ground, so everything must be produce from produce and growths of the ground.
Klal u-perat u-klal (Bava Metzia) — only produce of produce and growths of the ground.
Ma’aser-sheni money may be spent only on items that are the fruit of fruit and that grow from the ground.