Commentary for Makkot 25:12

אכל טבל ומעשר ראשון שלא נטלה תרומתו ומעשר שני והקדש שלא נפדו

One who eats tevel [untithed produce] or maiser reshon from which terumah was not separated or maiser shenei and hekdesh that were unredeemed.

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