The First Time
Matthew 27:33-34 And when they were come unto a place called Golgotha, that is to say, a place of a skull, They gave him vinegar to drink mingled with gall: and when he had tasted thereof, he would not drink.
The Second Time
John 19:28-30 After this, Jesus knowing that all things were now accomplished, that the scripture might be fulfilled, saith, I thirst. Now there was set a vessel full of vinegar: and they filled a spunge with vinegar, and put it upon hyssop, and put it to his mouth. When Jesus therefore had received the vinegar, he said, It is finished: and he bowed his head, and gave up the ghost.
These are two separate episodes. In the first Jesus was offered sour wine, or vinegar that was mixed with gall or some type of myrrh. It wass a drug used to dumb the sense in order to ease the pain. Jesus refused this knowing that he must bare the full brunt of the penalty of the sins of the world by himself with no help from any outside source. He alone must pay that penalty. No drug could ease the pain for him. He would not take anything that would help him to ease the pain that he had to suffer for our sins.
The second time he was offered wine, it again was sour wine or vinegar. His throat was parched to the extent that he had no power left to speak. He needed to exclaim one more time, in victory, "It is finished." This would be a loud cry, for which he would need to use his vocal chords and thus needed that extra liquid. He didn't request wine, vinegar, or any substance. Water would have sufficed. He simply said "I thirst." Then in victory he was able to shout "It is finished!" The work of salvation was finished; there was nothing now man could do; he had suffered the full extent of torment; he would now yield his spirit to His Father. The sip of vinegar could be compared to just a taste, a sip, and in no way did he "drink" wine. To use this verse as an excuse to drink wine is blasphemous.