Reference for Avodah Zarah 82:14
אפשר דעבד כדר' אושעיא דאמר מערים אדם על תבואתו ומכניסה במוץ שלה כדי שתהא בהמתו אוכלת ופטורה מן המעשר
as he might have acted according to [the advice of] R. Oshaia who said: A man may act cunningly with his produce and store it together with the chaff, so that his cattle may eat of it and it be exempt from the tithe.
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