Related for Yoma 110:3
תקלין חדתין אלו שקלים של כל שנה ושנה תקלין עתיקין מי שלא שקל אשתקד ישקול לשנה הבאה קינין הן תורין גוזלי עולה הן בני יונה וכולן עולות דברי ר' יהודה
e.] those shekels due each year; 'old shekels': [i. e.] one who had not paid his shekel last year must pay it the next year.' Bird-offerings', these a turtle-doves.' Young birds for the whole offerings', these are young pigeons; and both of these are for whole offerings.
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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