Midrash for Chullin 268:16

נתינה כתיבא ביה

and then eat them, so that there should be no loss to the priest! - In the case of the priestly dues it is different, for in regard to them the term giving is used.<span class="x" onmousemove="('comment',' Cf. Deut. XVIII, 3. It is thus one's duty to give them to the priest, even though no priests are available at the time.');">¹⁴</span>

Sifrei Devarim