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.
English: "And for strong drink" — and next to it is written "and you shall eat," teaching that drinking is included in eating.
On the daf / in context: The juxtaposition of shechar with the verb "eat" demonstrates that the act of drinking falls under the category of eating for the purposes of ma’aser sheni.
Type of Learning
Derash on the verse (Nedarim) — drinking is included in eating.
What Is Learned
Drinking is regarded as a form of eating with respect to the consumption of ma’aser sheni.