Related for Chullin 261:37
(ויקרא יט, י) וכרמך לא תעולל ופרט כרמך לא תלקט וכתיב
With regard to the Poorman's Tithe which is distributed in the house, the owner has the benefit of disposal, and it is exacted even from the poorest in Israel.
Tosefta Peah
[There are] four gifts [for the poor] from the vineyards: Peret (i.e., grapes that fall during harvesting, see Lev. 19:10, Peah 7:3), forgotten sheaves (Deut. 24:19), peah (Lev. 23:22), and olelet (i.e., defective clusters, see Lev. 19:10, Peah 7:4). [There are] three [gifts for the poor] from field-produce: Gleanings (Lev. 19:9), forgotten sheaves, and peah. [There are] two [gifts for the poor] from fruit trees: forgotten sheaves and peah. [And as to] all of these, they should not [be given as] a favor, and [others] can even take [gifts for the poor given as a favor] from a Jewish poor person from his hand (i.e., since it does not lawfully belong to him in the first place). And [as to] the remainder of the priestly gifts, such as the shankbone and the jawbone and the rough-stomach (see Deut. 18:3), these may be [given as] a favor. And we give [these] to every Kohen that desires [them].
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