Reference for Zevachim 120:7

מאי קסבר אי קסבר קדושה ראשונה קידשה לשעתה וקידשה לעתיד לבא אפילו בכור נמי ואי קסבר לא קידשה לעתיד לבא אפילו בכור נמי תיבעי

Yet let us revert to the argument and learn it from the common characteristic?<span class="x" onmousemove="('comment',' Why is the foregoing hekkesh necessary? Though it cannot be learnt from either firstling or first-fruits, it could be learnt from their common feature, which is that both must be brought to Jerusalem and both are in force only as long as the Temple stands. Hence the same applies to second tithe, which shows this feature.');">⁹</span> - Because that can be refuted: the feature common to both is that each is connected with the altar.<span class="x" onmousemove="('comment',' The blood and emurim of a firstling must be presented at the altar, and first-fruits must be placed before the altar. But tithe is not connected with the altar in any way.');">¹⁰</span>

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