Related for Yevamot 111:14

ת"ר בת ישראל פקחת שנתארסה לכהן פקח ולא הספיק לכונסה עד שנתחרש אינה אוכלת נולד לה בן אוכלת מת הבן רבי נתן אומר אוכלת וחכמים אומרים אינה אוכלת

this<span class="x" onmousemove="('comment',' The statement just cited that she may eat terumah if the levir is deaf though she was not permitted to eat it while her husband was alive. ');">³³</span> might well be explained as was explained above;<span class="x" onmousemove="('comment',' I.e., the explanation given supra, in reply to the objection raised against Samuel, may now be given as a reply to the objection against Rab, viz., that the clause, 'If however, he married her and then became deaf she may eat it', is to be inserted before 'If he died and she became subject to a deaf levir, she may eat', the last clause thus referring to a married woman that was permitted to eat terumah during the lifetime of her husband. ');">³⁴</span> according to Samuel, however, a difficulty arises!<span class="x" onmousemove="('comment',' Since, in his opinion (according to the second version), the deaf levir (whose kinyan has the same validity as that effected through the imperfect forms mentioned in our Mishnah) does not confer the privilege of eating terumah even if the woman had enjoyed the privilege while her husband was alive. ');">³⁵</span>

Tosefta Yevamot