Reference for Kiddushin 116:4
ואיבעית אימא דכולי עלמא כמי שהורמו דמיין וטובת הנאה אינה ממון והכא בדשמואל קמיפלגי דאמר שמואל חיטה אחת פוטרת את הכרי
[For it was taught.] He who steals his neighbour's tebel must pay him the value of his tebel:<span class="x" onmousemove="('comment',' Including the terumoth and tithes which were yet to be separated. Ran in Ned. ');"><sup>5</sup></span> this is Rabbi's view.
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