To divide it - that you should take a share from it, because it is forbidden to repay a debt with Ma’aser Sheni — even though, he also eats it in Jerusalem.

And our Mishnah - [discussing] Yayin Nesech, where the Sages penalized even the labourer (that he cannot keep his wages) [despite] his wages are not large, the stringency of Yayin Nesech is different.

Because its prohibition is severe - since it is forbidden in benefit like actual Yayin Nesech itself.

But in terms of ritual impurity it is lighter - as we said earlier (Avodah Zarah 30a): There are three kinds of wine, Yayin Nesech: forbidden in benefit and conveys severe tum’ah with an olive’s volume. Stam Yeinam: forbidden in benefit but conveys liquid impurity only with a quarter-log.

Ship - his ship.

A cemetery – a cemetery.

He should scatter them as they - He should scatter them as they are; why is there a requirement to burn them.

Will come to – because people may come to a mishap, gathering them back up again.

He should bury them - As they are, in that very state.

All of them are buried with him – as it is written (Devarim 21:23): “His body shall not remain overnight upon the tree, but you shall surely bury him” — this includes even the tree itself. And we also say in (Sanhedrin 46b) chapter Nigmar HaDin: The tree, I might have thought whether it was cut or still attached — therefore Scripture says: “You shall surely bury him” — only something that lacks burial, not something that requires both uprooting and burial. this excludes something that requires both burial and uprooting. Thus, the tree itself is considered assur b’hana’ah and is buried with him as-is, and we are not concerned that someone might come to wrongdoing.

There it is different, since they are buried by the court - In cemeteries designated by the court; it is evident to all who find them there, that they came from those executed by Beit Din, and they will leave them alone.

One lent fruits of the Sabbatical year - Before the time of bi’ur (removal).

And he repaid them in the eighth year - It turns out that the poor are eating in the eighth year after bi'ur, produce that came in exchange of Shemitah fruits.

This is correct - Since at that time [the Shemitah-fruits] these were no longer extant, and there was no direct exchange; therefore they are not considered a “substitute” (chalifin) and the sanctity of Shemitah does not rest upon them.

And in the corresponding case concerning payment to a prostitute - If one cohabited with a harlot and afterward gave her her fee (etnan), the animal is permitted for sacrifice. That since he did not give it at the time of the intercourse, when he later gave it to her that lamb is considered only an ordinary gift.

If he gave her but did not cohabit yet, etc. — the Gemara goes on to explain this.

Rather this is what it means: he gave her (payment) - And did not cohabit with her immediately, only after a period of time.

Or he cohabited with her - And did not give her payment immediately; only after a period of time.