Reference for Chullin 260:5

המזיק מתנות כהונה או שאכלן פטור מלשלם

For R'Hisda said: If a man destroyed or consumed the priestly dues [before they were given to the priest] he is not liable to make restitution.<span class="x" onmousemove="('comment',' The rule is derived from the word 'this' (v. infra) , which implies that these portions if in existence must be given to the priest, but if destroyed there is no obligation to compensate the priest for them.');">³</span>

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