Rashi on Deuteronomy 14:26/רש"י על דברים י״ד:כ״ו

1בכל אשר תאוה נפשך [AND THOU SHALT GIVE THAT MONEY] FOR WHATSOEVER THY SOUL LONGETH AFTER — this is a general statement,

2בבקר ובצאן וביין ובשכר FOR ANY OF THE HERD, OR ANY OF THE FLOCK, OR FOR WINE, OR FOR STRONG DRINK — this is a particularisation,

3ובכל אשר תאוה נפשך OR FOR WHATEVER THY SOUL DESIRES — Scripture again includes them in a general statement. [The rule is that when a verse expresses a כְּלָל, a פְּרָט, and then a כְּלָל again, as in this case, we apply the characteristics of the פְּרָט to the whole matter. Therefore,] just as the particulars mentioned have the characteristic of being products (ולד) of things themselves produced by the earth during the week of Creation, and are fitted to be food for man, etc. [So, too, the money must be expended only on things of this character] (Eruvin 27b).