Related for Bava Metzia 111:8

ורב ששת לא שפיר קא מותיב ליה דקאמרי אינהו מיתה ומותיב רב ששת לאו דכתיב (דברים יב, יז) לא תוכל לאכול בשעריך ולמאי דמותיב רב ששת רב יוסף שפיר קא משני ליה

— Said Abaye: R. Eleazar was right in his objection,<span class="x" onmousemove="('comment',' v. supra 53b, the beginning of the Gemara immediately after the Mishnah. ');">¹⁵</span> but Samuel did not answer it correctly. For R. Eleazar's difficulty referred to [a law involving] death at the hands of Heaven; whilst Samuel answered him [from a case involving] death by the Court: the latter may be different, since it is severer.<span class="x" onmousemove="('comment',' R. Eleazar objected to the law of the Mishnah that a fifth must be added in making restoration for the terumah of the tithe of demai, just as though it were Biblical. Now, even Biblical terumah is forbidden to a zar only on pain of death at the hand of Heaven, yet Samuel in his answer draws an analogy with divorce; but adultery, which ensues if an invalid divorce is pronounced valid, is punishable by death imposed by court; hence it is natural that every Rabbinical enactment in reference to divorce should have been given the same strictness as a Biblical requirement. But the same does not necessarily follow in the case of terumah. ');">¹⁶</span>

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