There is provided in accordance with an exemplary embodiment of the invention, a device and a method for controlled extraction of at least one active substance from at least one type of plant matter by application of heat, the device comprising: a heating element adapted to apply heat to an area of the plant matter to extract the substance; and a mechanism adapted for moving the plant matter relative to the heating element. Optionally, the active substance is a restricted substance. There is also provided in accordance with an exemplary embodiment of the invention, a method of monitoring and controlling inhalation of a restricted substance. There is provided in accordance with an exemplary embodiment of the invention, a method of manufacturing a tape of plant matter comprising an active substance.