Reference for Makkot 33:6
לדבריהם קאמר להו לדידי אפילו קמח נמי אלא לדידכו אודו לי מיהת דחטה אחת כברייתה ורבנן בריית נשמה חשובה חטה לא חשובה תניא כותיה דרבי ירמיה רבי שמעון אומר כל שהוא למכות לא אמרו כזית אלא לענין קרבן:
[No,] he was just saying an answer according to their words, according to me, even flour also one is liable for, but even according to your opinion, agree to me at least that one wheat kernel is in the form that it was created. And [what would] the sages [answer to that]? A living soul is significant, but a wheat kernel is not significant. A baraisa was taught in accordance with Rebbi Yirmiya's view. Rebbi Shimon says any amount [makes one liable] to malkus. The measurement of a k'zias was only stated regarding making one obligated to bring a sacrifice.