Reference for Kiddushin 105:13

והרי חלה דכתיב בה (במדבר טו, כא) תתנו לה' ותנן המקדש בתרומות מקודשת דלא כתיב ביה קדש

R'JUDAH SAID: IF UNWITTINGLY, HE HAS NOT BETROTHED [HER]; IF DELIBERATELY, HE HAS etc. How do we know this? Said R'Aha son of Raba on the authority of tradition:<span class="x" onmousemove="('comment',' I.e., it came to him anonymously; Kaplan, Redaction of the Talmud, p. 227.');">²⁴</span> and all the tithe of the land, whether of the seed of the land, or the fruit of the tree, is the Lo it is holy unto the Lord:<span class="x" onmousemove="('comment',' Lev, XXVII, 30.');">²⁵</span>

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