Related for Makkot 32:14
כמאן כי האי תנא דתניא אמר ר' יוסי יכול לא יהא חייב אלא על הטבל שלא הורם ממנו כל עיקר הורם ממנו תרומה גדולה ולא הורם ממנו מעשר ראשון מעשר ראשון ולא מעשר שני ואפי' מעשר עני מנין
Who is this ruling in accordance with? It's in accordance to the following Tanna, that it was taught in a baraisa, Rebbi Yossi said, I might think that a person is only liable for tevel which no tithes were separated from. But if he separated terumah gedolah but did not separate maiser rishon, or he separated maiser rishon but did not separate maiser sheni, or even if maeser ani [was the only tithe unseparated], where do we know [that he is still liable for eating it]?
Tosefta Peah
[If] he did not give [Peah] from the standing grain, he gives from the sheaves. [If] he did not give from the sheaves, he gives from the pile of grain. [If] he did not give from the stack of grain, he gives from the heap (=כרי, see B.M. 9:5), until he [makes it into a] stack (see Peah 1:6), and if he [makes it into a] stack, he tithes it [first] and then gives it [to the poor]
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