Related for Makkot 32:3
דמשכחת לה בקיימו ולא קיימו ביטלו ולא ביטלו דתנן מצות פאה להפריש מן הקמה לא הפריש מן הקמה מפריש מן העומרין לא הפריש מן העומרין מפריש מן הכרי עד שלא מירח מירחו מעשר ונותן לו
That we learned in a baraisa, The mitzvah of pea'uh is to separate from the standing grain. If one did not separate from the standing grain, he should separate from the bundles. If he did not separate from the bundles, he should separate from the pile until he smooths it. Once he smoothes it, [making it subject to maiser] he should separate maiser and then give it [to the poor. Thus it is subject to nullification if he makes it into dough. So why is this not also a good example of a case where it's possible to nullify the remedial commpandment?].
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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