Commentary for Makkot 32:13

אכל טבל ומעשר ראשון כו': אמר רב אכל טבל של מעשר עני לוקה

If one eats Tevel [untithed foods] or Maiser Rishon etc. Rav said, If one ate tevel of maiser ani [all the tithes besides maser ani were already separated] he is liable to malkus.

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