The 152nd prohibition is that we are forbidden from spending money which was used to redeem ma'aser sheni for anything except food and drink.
The source of this prohibition is G‑d's statement,1 "I have not given it for the dead." In the words of the Sifra: "[This verse means] that I have not used it to buy a coffin and burial shrouds." One who used the money to buy something else [other than food or drink] must spend an equivalent amount on food [in Jerusalem], as explained in the appropriate place.2
The verse mentions "the dead" for greater emphasis: as if to say, "One may still not use ma'aser sheni, even for a mitzvah."3 It also seems to me that [the verse mentions "the dead" to teach us that] since G‑d has commanded us to spend ma'aser sheni only on food — as the verse4 says, "You may then spend the money [on anything you desire, whether it be cattle, smaller animals, wine,..."] — using it for something other than food is like giving it to the dead, who have no use for it.
