Related for Bava Metzia 105:8
ונייתי איסר דלמא אתי לאתויי פרוטות
— Do you think that one and a half perutah's worth of tithe consecrates<span class="x" onmousemove="('comment',' Lit., 'seizes hold of.' ');"><sup>22</sup></span> two perutahs? That is not so; one <i>perutah</i>['s worth] consecrates one <i>Perutah</i>, whilst the half <i>perutah</i>['s worth] does not consecrate [anything]; so again there is [tithe by] Biblical law<span class="x" onmousemove="('comment',' Sc. this half. ');"><sup>23</sup></span> and [tithe by] Rabbinic law,<span class="x" onmousemove="('comment',' The mixed produce. ');"><sup>24</sup></span>
Tosefta Bikkurim
And so too Rabbi Shimon would say, [the Sages] did not state that produce that grows from [the seeds of] first fruits must be eaten in Jerusalem. "Tithes" -- about which "tithes" did they speak [when the Sages ruled that aftergrowths must be treated as tithes (see Ter. 9:6)]? [They ruled that aftergrowths are treated as tithes only] with regards to anything whose seed disintegrates [after planting], with regards to [produce] that is taken in and out of Jerusalem, with regards to [produce] that does not have the value of a perutah, and with regards to [produce] that is not [subject to the laws of] redemption. Rabbi Shimon ben Yehuda says in the name of Rabbi Shimon, one is not liable [to bring] first fruits that are attached to the ground.
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