Apparently, he holds that the Festival peace-offering of the fourteenth does not apply by Torah law, and therefore one may bring it even from second-tithe funds.

§ The Master said in the baraita that Beit Hillel say: Festival peace-offerings may be brought even from the second tithe. The Gemara asks: Why? It is an obligatory matter, and any obligatory matter may come only from non-sacred property. Ulla said: This is referring to a case where one combines, i.e., the offering is purchased with a combination of second-tithe funds and non-sacred money. The Gemara adds that amora’im dispute the details of this halakha.

Ḥizkiya said: One may combine one animal with another animal. If one has a large household for which one animal will not suffice, he brings one animal for the Festival offering from non-sacred money and he may combine funds of second tithe to purchase a second animal. Since he has fulfilled his obligation of the Festival offering by bringing one animal from non-sacred money, he may bring the others from second tithe or animal tithes. But one may not combine money with other money, i.e., one may not combine second-tithe funds with non-sacred money toward the purchase of one animal for the Festival offering. And Rabbi Yoḥanan said: One may combine money with other money, but one may not combine one animal with another animal.

The Gemara comments: It is taught in a baraita in accordance with the opinion of Ḥizkiya, and it is taught in another baraita in accordance with the opinion of Rabbi Yoḥanan. The Gemara elaborates: It is taught in a baraita in accordance with the opinion of Rabbi Yoḥanan: “After the measure of the gift offering of your hand” (Deuteronomy 16:10). This teaches that a person brings his obligatory offering from non-sacred property. And from where is it derived that if one wishes to mix he may mix? The verse states: “As the Lord your God blesses you” (Deuteronomy 16:10), i.e., one may use any money with which God has blessed him, even second tithe. The term: Mix, means combining money from different sources.

It is taught in a baraita in accordance with the opinion of Ḥizkiya: “After the measure” (Deuteronomy 16:10). This teaches that a person brings his obligatory offering from non-sacred property. Beit Shammai and Beit Hillel disagree with regard to this issue, as Beit Shammai say: On the first day one may bring only from non-sacred property. From this point forward one may buy the animal from the second-tithe money. And Beit Hillel say: The first eating must be from non-sacred property. From this point forward one may bring from the second-tithe money. The phrase: The first eating, means the first animal that one eats, which is in accordance with Ḥizkiya’s opinion.

The baraita concludes: All this applies on the first day of the Festival. But with regard to all the other days of Passover, on which one is obligated to bring peace-offerings of rejoicing, a person fulfills his obligation even with animal tithes, and certainly with funds of second tithe. The Gemara asks: What is the reason that one does not fulfill his obligation with animal tithes on the Festival?

Rav Ashi said: There is a concern that if one requires additional animals, perhaps he may come to separate tithes on the Festival itself, and one may not separate tithes on the Festival due to the red dye [sikrata]. Every tenth animal is marked with red dye, and as it is prohibited to dye on a Festival due to the labor of writing, one may not separate tithes on a Festival.

The Gemara asks: From where may it be inferred that this: “After the measure [missat],” mentioned in the verse, is a term for non-sacred property? The Gemara answers: As it is written: “And the king Ahasuerus laid a tribute [mas] upon the land” (Esther 10:1), which is clearly referring to a tribute of non-sacred property.

§ The mishna stated that Israelites fulfill their obligation to eat peace-offerings of rejoicing with their vow offerings and gift offerings. The Sages taught that the verse: “And you shall rejoice in your feast” (Deuteronomy 16:14) comes to include all types of rejoicing as constituting a fulfillment of the mitzva of rejoicing. From here the Sages stated: Israelites fulfill their obligation to eat peace-offerings of rejoicing with their vow offerings and gift offerings and likewise with animal tithes.

And the priests fulfill their obligation of rejoicing with the meat of sin-offerings and guilt-offerings, and with firstborn offerings, and with the breast and thigh of peace-offerings. One might have thought that they can fulfill their obligation even by eating bird-offerings and meal-offerings. Therefore, the verse states: “And you shall rejoice in your feast.”