Midrash for Chullin 267:19
נגזלות ומר סבר
and the other [R'Assi] holds that they are not.<span class="x" onmousemove="('comment',' For since they are endowments by Divine Law they always remain the priest's property wherever they are, consequently the law of theft does not apply to them, but the person in whose possession they are is alone responsible for them to the priest.');"><sup>15</sup></span>
Sifrei Devarim
"from the slaughterers of the slaughtering": The time of the slaughtering is the criterion. From here they ruled: If a stranger converted and he had a cow — If it were slaughtered before he converted, he is exempt (from priestly gifts); if after he converted, he is liable. If the matter is in doubt (safek), he is exempt, and "the burden of the proof is upon him who would remove (the object) from his neighbor's domain.
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