Deuteronomy 26:14 "I have not eaten of it in my mourning"

A person who has just suffered the loss of a close relative is prohibited from eating Ma'aser Sheini and must follow the Torah's rules for mourning.

From the day of the death until the burial, such a person is called an "Onan".

There are many detailed laws which apply to this first day of mourning. One of them concerns Ma'aser Sheini.

Ma'aser Sheini should be eaten in an atmosphere of joy and gratefulness, celebrating all that HaShem has given us.

Obviously, an "Onan" cannot ignore his feelings of sorrow. Therefore, he is forbidden to eat the Ma'aser Sheini.