Jerusalem Talmud Shabbat 9:4

משנה: מִנַּיִין לְסִיכָה שֶׁהִיא כַשְּׁתִייָה בְּיוֹם הַכִּפּוּרִים. אַף עַל פִּי שֶׁאֵין רְאָיָה לַדָּבָר זֵכֶר לַדָּבָר, שֶׁנֶּאֱמַר וַתָּבוֹא כַמַּיִם בְּקִרְבּוֹ וְכַשֶּׁמֶן בְּעַצְמוֹתָיו׃ MISHNAH: From where that anointing is like drinking on the Day of Atonement¹⁴The biblical commandment on the Day of Atomement is “to deprive oneself”. It is understood that this includes fasting. Not anointing here is declared a derivative of the commandment not to drink.? Even though it is no proof, there is a hint, as it is said¹⁵Ps. 109:18., it came like water into him and like oil in his bones.

הלכה: ד. מִנַּיִין לְסִיכָה כול׳. כְּהָדָא דְּתָנֵי. בַּשַּׁבָּת בֵּין סִיכָה שֶׁהִיא שֶׁלְתַּעֲנוֹג בֵּין סִיכָה שֶׁאֵינָהּ שֶׁלְתַּעֲנוֹג מוּתָּר. בְּיוֹם הַכִּיפּוּרִים בֵּין סִיכָה שֶׁהִיא שֶׁלְתַּעֲנוֹג בֵּין סִיכָה שֶׁאֵינָהּ שֶׁלְתַּעֲנוֹג אָסוּר. בְּתִשְׁעָה בְאַב וּבְתַעֲנִית צִיבּוּר סִיכָה שֶׁהִיא שֶׁלְתַּעֲנוֹג אָסוּר. שֶׁאֵינָהּ שֶׁלְתַּעֲנוֹג מוּתָּר. HALAKHAH: ¹²²This refers to the last part of Mishnah 4. The matter is only marginally related to the rules of the Sabbath; the full text is preserved in Maˋaser Šeni 2:1 (Notes 28–35, ג) and Taˋanit 1:6 (ד). The Genizah text starts again at the end of the paragraph.4. “From where that anointing,” etc. As we have stated: On the Sabbath both anointing for pleasure and anointing not for pleasure are permitted. On the Day of Atonement, both anointing for pleasure and anointing not for pleasure are forbidden. On the Ninth of Av and public fasts¹²³Fasts in a winter of drought, whose rules are modeled on those for the Ninth of Av., anointing for pleasure is forbidden but anointing not for pleasure are permitted.

תַּנֵּי. שָׁווַת סִיכָה לִשְׁתִייָה לְאִיסּוּר וּלְתַשְׁלוּמִין אֲבָל לֹא לָעוֹנֵשׁ. בְּיוֹם הַכִּיפּוּרִים לְאִיסּוּר אֲבָל לֹא לָעוֹנֵשׁ. וְהָא תַנֵּי. וְלֹ֣א יְחַלְּל֔וּ. לָהָבִיא אֶת הַסָּךְ וְאֶת הַשּׁוֹתֶה. אָמַר רִבִּי יוֹחָנָן. לֵית כָּאן סָךְ. אָמַר רִבִּי אַבָּא מָרִי. אִם אוֹמֵר אַתְּ. לֵית כָּאן סָךְ. לֵית כָּאן שׁוֹתֶה. דִּלֹא כֵן דָּבָר שֶׁהוּא בָא מִשְׁנֵי לָווִין מִצְטָרֵף. מְנַיִין שֶׁהוּא מְחוּוָּר בַּעֲשֵׂה. רִבִּי אֶלָעָזָר בְשֵׁם רִבִּי סִימַיי. לֹא נָתַ֥תִּי מִמֶּ֖נּוּ לְמֵ֑ת. מָה אֲנָן קַייָמִין. אִם לְהָבִיא לוֹ אָרוֹן וְתַכְרִיכִין. לַחַי הוּא אָסוּר לֹא כָל־שֶׁכֵּן לָמֵת. אֵי זֶה דָבָר שֶׁהוּא מוּתָּר לַחַי וְאָסוּר לַמֵּת. הֲוֵי אוֹמֵר. זֶה סִיכָה. It was stated: Anointing is equal to drinking regarding prohibition and reparation but not punishment¹²⁴Referring to illegal use of heave and dedicated food by non-Cohanim and its replacement by 5/4 of the value taken.. On the day of Atonement regarding prohibition but not punishment¹²⁵The only biblical prohibitions on the Day of Atonement are eating, drinking, and working. The other two, anointing and sexual relations, are rabbinic and not subject to biblical punishment.. But was it not stated, they shall not desecrate¹²⁶Lev. 22:15. The verse refers to the non-Cohen who “eats” holy food in error. Babli Niddah 32a., to include him who anoints or drinks? Rebbi Joḥanan said, there is no “anoints” there. Rebbi Abba Mari said, if there is no “anoints” there is no “drinks”. For if it were not so, do matters combine which come from two different prohibitions¹²⁷If the verse in Lev. is needed to subsume drinking under eating, it is incomprehensible that for inadvertently eating and drinking together on the Day of Atonement one should be responsible only for one sacrifice since in that case, one infringes on two separate biblical prohibitions and should be liable for two separate sacrifices. Similarly, if one illegimately ate and drank heave one should be liable for two separate fifths. Since in both cases the Mishnah treats eating and drinking together, the verse cannot express a separate status for drinking; the addition of anointing and drinking is rabbinic interpretation but not biblical law and there is no reason to exclude anointing.? From where that there is a clear commandment¹²⁸While illegitimate use of heave oil for anointing is prohibited, it is mentioned in the framework of the farmer’s declaration in the Temple, which is a positive commandment. Overstepping the prohibition of anointing when it is forbidden legally is overstepping a positive commandment not under the scope of biblical penal law.? Rebbi Eleazar in the name of Rebbi Simai: I did not give from it to the dead¹²⁹Deut. 26:14.. Where do we hold? If not to bring a casket or shrouds for him, this is forbidden for the living, therefore certainly for the dead. What is permitted for the living but prohibited for the dead?¹³⁰Cf. Sifry Deut. 302. I am saying that this is anointing¹³¹Only consuming Second Tithe is permitted..