Related for Sanhedrin 175:13
פיאה בפלוגתא דר' ישמעאל ורבנן דתנן מצות פיאה להפריש מן הקמה לא הפריש מן הקמה יפריש מן העומרין לא הפריש מן העומרין יפריש מן הכרי עד שלא מירחו מירחו מעשר ונותן לו
'The beheading of the heifer' — this is dependent on the dispute of R. Eliezer and R. Akiba. For we learnt: Whence was the measurement taken?<span class="x" onmousemove="('comment',' In fulfilment of Deut. XXI, 2. ');"><sup>13</sup></span>
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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