Reference for Zevachim 120:3

ביכורים יוכיחו מה לביכורים שכן טעונין הנחה

and tithe must be brought to the 'Place': as [the law of] firstling operates only whils the Temple stands, so [the law of] tithe is valid only whilst the Temple stands. [No:] as for a firstling, the reason is because its blood and emurim must be presented at the altar!<span class="x" onmousemove="('comment',' Hence the law does not operate without a Temple and altar. But that would not apply to tithe.');">⁵</span>

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