Responsa for Bava Kamma 230:3

<big><strong>גמ׳</strong></big> ואמאי לימא ליה מהפקירא קא זכינא מי לא תניא הרי שהיה טעון כדי יין וכדי שמן וראה שהן משתברות לא יאמר הרי זה תרומה ומעשר על פירות שיש לי בתוך ביתי ואם אמר לא אמר כלום

Was it not taught [in a Baraitha]: 'If a man carrying pitchers of wine and pitchers of oil noticed that they were about to be broken, he may not say, "I declare this <i>terumah</i><span class="x" onmousemove="('comment',' V. Glos. ');">⁵</span> or tithe with respect to other produce which I have at home," and if he says so, his statement is of no legal validity'?<span class="x" onmousemove="('comment',' For when the loss of the wine and oil becomes imminent the ownership comes to an end; Tosef. M.Sh. I, 6. ');">⁶</span> — As R. Jeremiah said in another connection, 'Where the bale<span class="x" onmousemove="('comment',' V. Sanh. (Sonc. ed.) p. 151, n. 6. ');">⁷</span>

Teshuvot Maharam