Related for Chullin 267:21
מתנות כהונה נגזלות ורב אסי אמר
thus: Rab said: The priestly dues are subject to the law of theft; R'Assi said: The priestly dues are not subject to the law of theft.
Tosefta Peah
An ear of grain that is among the standing grain, behold, it belongs to the homeowner. [An ear of grain] that is among the harvested [grain], behold, it belongs to the poor. [If] half is among the standing grain, and half is among the harvested [grain], he takes it and throws it behind him, because [in a case of] doubt [as to what is considered] gleanings, [the doubt is resolved in favor of its status being] gleanings (see also Peah 6:4 re: forgotten sheaves).
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