Reference for Bekhorot 100:22

בפרוטה ובשוה פרוטה

and 'holy' used in connection with the second tithes.<span class="x" onmousemove="('comment',' And all the tithe of the land whether of the seed of the land or of the fruit of the land is the Lord's. It is holy unto the Lord (Lev. XXVII, 30) .');">²⁰</span>

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