Reference for Bava Metzia 105:1
ואסורים לזרים והן נכסי כהן ועולים באחד ומאה וטעונין רחיצת ידים והערב שמש הרי אלו בתרומה ובכורים מה שאין כן במעשר
they are forbidden to zarim,<span class="x" onmousemove="('comment',' Zar (q.v.) pl. zarim. — This would appear obvious after the previous statement. Rashi observes that it is in fact unnecessary per se, but that its purpose is to mark the contrast with tithes, which, as the Mishnah proceeds to teach, is permitted to zarim. Tosaf., following J. Bik. II, explains: even half the minimum quantity, which involves no penalty of death or the addition of a fifth, is forbidden to zarim. ');"><sup>1</sup></span> accounted as the priest's [personal] property,<span class="x" onmousemove="('comment',' In that he can employ them as kiddushin (q.v. Glos.) for betrothing a woman; v. infra n. 8. ');"><sup>2</sup></span> are neutralised by one hundred and one [times their quantity].<span class="x" onmousemove="('comment',' If a quantity of terumah or first fruits fell into hundred times as much hullin (common food) and cannot be distinguished therefrom, it is neutralised or annulled, and the whole is permitted to a zar. ');"><sup>3</sup></span>