Commentary for Makkot 33:11

מאי ר' שמעון דתניא (דברים יב, יז) ותרומת ידך אלו בכורים

What is the view of Rebbi Shimon? That it was taught in a baraisa, (Deutermany 12, 17) "And the terumah of your hand" this is refering to bikorim.

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