Reference for Yevamot 146:4

וחייבין בביעור ור"ש פוטר מר מקיש ומר לא מקיש

and bikkurim were compared to tithe: As tithe is forbidden to the onan so are bikkurim also forbidden to the onan. And R. Simeon?<span class="x" onmousemove="('comment',' Why does he permit it? ');">⁸</span> — The All Merciful called them <i>terumah</i>: As <i>terumah</i> is permitted to the onan<span class="x" onmousemove="('comment',' As shewn supra 70a. ');">⁹</span> so are bikkurim permitted to the onan.

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