Quoting%20commentary for Bava Metzia 107:18

אתגלגל מלתא ומטא לקמיה דרבא אמר להו אמר קרא עליו לרבות חומשו כמותו

Rabina said: We have learnt likewise: If one stole <i>terumah</i> but did not eat it, he must repay double the value of the <i>terumah</i>.<span class="x" onmousemove="('comment',' The usual punishment of a thief. V. Ex. XXII, 3. As terumah, its value is less than hullin, since it can be sold only to priests, and may not be eaten if defiled. ');">³¹</span> If he ate it,<span class="x" onmousemove="('comment',' Not knowing that it was terumah. ');">³²</span>

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