Quoting%20commentary for Makkot 37:1

מאימתי מחייבין עליהן משיראו פני הבית כמאן כי האי תנא דתניא רבי אליעזר אומר בכורים מקצתן בחוץ ומקצתן בפנים שבחוץ הרי הן כחולין לכל דבריהם שבפנים הרי הן כהקדש לכל דבריהם

when is one liable for eating them? From when they see the face of the Temple. Who is this in accordance with? It's in accordance with the following Tanna, That it was taught in a baraisa, Rebbi Eliezer said, [Regarding] Bikorim that are part inside [the temple] and part outside [the temple], those that are outside are like non-sanctified foods in every facet, and those which are inside are like sanctified foods in every facet.

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