Quoting%20commentary for Bekhorot 117:1

אף תרומת מעשר נטלת באומד ובמחשבה ומעשר קרייה רחמנא תרומה דכתיב

similarly the terumah of the tithe may be set apart by estimating [without measuring the quantity] and by [merely] mentally planning [the separation].

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