Related for Bava Kamma 115:1
לא מבעיא קאמר לא מבעיא אכלה דמשלמת מה שנהנית אבל נחבטה אימא מבריח ארי מנכסי חבירו הוא ומה שנהנית נמי לא משלם קמ"ל
Rab took a particularly strong instance.<span class="x" onmousemove="('comment',' Lit., 'he says there can be no question'. ');"><sup>1</sup></span>
Tosefta Maaser Sheni
Similarly, one who comes along the road with coins in his hand, and he sees a robber coming toward him: He should not say, "Behold, these are hereby deconsecrated on account for the coins that I have inside my house." [However,] if he did so, his words stand. [If] he was laden with jugs of wine or jugs of oil and saw that they were breaking, he should not say, "Behold, these are hereby designated as terumah and tithes on behalf of the produce that I have inside my house." If he he did so, behold, that is forbidden.
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Tosefta Maaser Sheni (Lieberman)
1:8 A person carrying broken jugs of wine or oil should not attempt to tithe for produce at his house. If performed, the untithed produce remains forbidden to eat.
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