Commentary for Kiddushin 116:3

The tevel stolen here was not from the produce of the person from whom it was stolen, meaning it was not grown on his land. Rather, he inherited it from his maternal grandfather who was a priest. The terumah is part of the inheritance, but the person who inherited can sell it. The question is do we consider this terumah as being stolen? If we consider the terumah to have already been separated, then the grandson inherited the terumah and the thief must pay it back. If we consider the terumah not to have been separated, then the grandson must separate the terumah and give it to a priest. So the thief only stole from him the benefit of discretion which does not count as money.