Musar for Sanhedrin 165:18

Commandment 284 forbids both the Israelite and the priest to eat untithed produce. The operative verse is: ולא יחללו את קדשי בני ישראל את אשר ירימו לה' "They shall not profane the sacred donations which the Israelites will set aside for the Lord" (22,15). The traditional explanation is that the verse discusses the eating of untithed produce. The future tense of the word ירימו alludes to produce which is still to be set aside as sacred and meanwhile has not yet been set aside.