Reference for Pesachim 72:5

ואין שאת אלא אכילה שנאמר (בראשית מג, לד) וישא משאת מאת פניו

But what [reason] do you see to include second tithe and exclude first fruits? - I include second tithe because it can be permitted [to be eaten] in all habitations,<span class="x" onmousemove="('comment',' When it becomes defiled as explained below.');">⁴</span> in accordance with R'Eleazar, and I exclude first fruits, for which there is no permission in all habitations.

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