Reference for Zevachim 120:4

ת"ל (דברים יב, ו) והבאתם שמה עולותיכם וגו' מקיש מעשר לבכור מה בכור אינו אלא בפני הבית אף מעשר אינו אלא בפני הבית

Let first-fruits prove it.<span class="x" onmousemove="('comment',' Which were brought only whilst the Temple stood, as it says, And he shall set it down before the altar of the Lord thy God (Deut. XXVI, 4) which implies that there must be an altar, though there was no blood or emurim to be presented thereat');">⁶</span> As for first-fruits, the reason is because they must be placed [before the altar]!<span class="x" onmousemove="('comment',' Hence at this stage there are no grounds for supposing that the law of tithe is valid only when the Temple is standing.');">⁷</span>

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