Related for Sukkah 47:5
טעמא דר' יהודה לאו משום דחייש לבקיעת נוד אלא משום דלית ליה ברירה
The reason of R. Judah is not lest the wineskin split, but because he does not accept the principle of retroactivity (bererah).
Tosefta Demai
One who purchases [one hundred logs of] wine from Samaritans on Sabbath Eve [that he intends to drink on Shabbat], and he forgot to separate [tithes from it], says, "Two logs that I will separate in the future, behold, they are terumah, and the ten [logs] closest to them are first tithe, and the nine [logs] closest to them are second tithe." And he deconsecrates [the second tithe and transfers its sanctity to money], and he may drink it immediately [relying on the separation that he will perform later], the words of Rabbi Meir. (Sukkah 23b:5, Steinsaltz tr.) But Rabbi Yehudah, Rabbi Yosei and Rabbi Shimon prohibit [this]. They said to him, to Rabbi Meir, "Do you not concede that if the wineskin [may] burst [and therefore he will not be able to tithe it in the future], [and thus] he has drunk from untithed produce?" He said to them, "When it bursts, [I will be concerned]." (Sukkah 24a:6.)
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