Related for Makkot 32:4
כדרבי ישמעאל דאמר אף מפריש מן העיסה ולר' ישמעאל נמי משכחת לה דאכל עיסה
[Because Rebbi Yochanon holds] according to Rebbi Yishmael who says, He may even separate pe'uh from the dough. But according to Rebbi Yishmael a way to nullify the commandment can also be found, in a case where he eats the dough?
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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