Midrash for Makkot 30:6
ואזדו לטעמייהו דאיתמר שבועה שאוכל ככר זה היום ועבר היום ולא אכלה רבי יוחנן ור"ל דאמרי תרוייהו אינו לוקה רבי יוחנן אומר אינו לוקה
And they both go according to their resoning, as it is said elsewhere, If one makes an oath that he will eat this loave today, and the day passes without him eating it, Rebbi Yochanon and Riesh Lakash both say that he is not flogged. Rebbi Yocahnon says that he is not flogged
Sifrei Devarim
R. Yossi says: I might think that there was liability only for (eating) tevel (untithed produce) from which nothing had been tithed. Whence is it derived (that there is liability) if terumah had been taken from it, but not first-tithe; if first-tithe had been taken, but not second-tithe; if second-tithe had been taken, but not poor-tithe? From (Ibid. 17) "You shall not be able to eat in your gates," and, elsewhere, (Ibid. 26:12) "And they shall eat it in your gates and be sated." Just as there, poor-tithe (is being referred to), so, here.
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