Related for Chullin 261:5
שאני התם דקא משתרשי ליה
he is under no obligation to give tithe for it! - There the case is different, because they confer some advantage on him.<span class="x" onmousemove="('comment',' The obligation is therefore a religious one, yet he must give the tithe for it because he has this benefit that his debt has been cleared. V. supra hbta p. 738, n. 9; and Tosaf. s.v. .');"><sup>4</sup></span>
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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