Related for Pesachim 63:6
תנן האוכל תרומת חמץ בפסח בשוגג משלם קרן וחומש אי אמרת בשלמא לפי מדה משלם שפיר אלא אי אמרת לפי דמים משלם חמץ בפסח בר דמים הוא אין הא מני ר' יוסי הגלילי היא דאמר חמץ בפסח מותר בהנאה
It is well if you say that he must pay according to quantity: then it is right. But if you say that he must pay according to the value, has then leaven on Passover any value? - Yes: the author of this is R'Jose the Galilean, who maintained: Leaven on Passover is permitted for use. If so, consider the second clause: IF DELIBERATELY, HE IS FREE FROM PAYMENT AND FROM [LIABILITY FOR] ITS VALUE AS FUEL.
Tosefta Pesachim
One who eats Terumah [containing] chametz on Passover does not pay its monetary value in wood to a Kohen. Said Rabbi Yochanan ben Nuri, "I said to Rabbi Akiva, for what reason does one who eats Terumah [containing] chametz on Passover not pay its monetary value in wood to a Kohen? What is the difference between this and the other days of the year? For on the other days of the year, one pays the monetary value in wood to a Kohen." He said to me, "No. If you say that on the other days of the year that [a Kohen] is not permitted to eat [impure Terumah] but is permitted to burn it, you must also say the same regarding [eating Terumah with chametz on Passover], for it is neither permitted to be eaten nor burned." How is this similar to the case of Terumah of strawberries and watermelons and cucumbers that became impure? Because these neither are permitted to eat nor permitted to be burned [as they are unfit for firewood]. To what case does this apply?" To Terumah as to which one separated chametz before Passover, it is designated as Terumah, but one who separated Terumah [containing] chametz on Passover, it is not Terumah.
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