Related for Makkot 32:15
ת"ל (דברים יב, יז) לא תוכל לאכול בשעריך וגו' ולהלן הוא אומר (דברים כו, יב) ואכלו בשעריך ושבעו מה להלן מעשר עני אף כאן מעשר עני ואמר רחמנא לא תוכל
The Torah teaches us, (Deuteronomy 12, 17) "Do not proceed to eat within your gates etc." and then later on the Torah writes, (Deutermony 26, 12) "And they may eat it in their gates and be satisfied", just as over there the verse is refering to maiser ani, so to here the verse is refering to maiser ani, and the Torah here says about it "You shall not eat".
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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