Talmud for Beitzah 26:23

There¹⁷⁴Mishnah 4:6., we have stated: “One who counts is praiseworthy, he who measures is better, and he who weighs is the best of the three.” And here, you say so? Rebbi Joshua ben Levi said, here for the Great Heave, there for the heave of the tithe¹⁷⁵Which is called “tithe of the tithe”, one tenth of one tenth.. We have stated so¹⁷⁶Babli Beẓah 13b (“Abba Eleazar ben Gimel”), Giṭṭin 30b (“Abba Eleazar ben Gamla”), Bekhorot 58b (“Abba Eleazar ben Gomel”), Menaḥot 54b (“Abba Eleazar ben Gomel”).: “Eliezer ben Gimel says, from where that one does not give heave by measurement, weight, or count? The verse says (Num. 18:27): ‘Your heave will be thought of for you’. You give heave by thought, you do not give heave by measurement, weight, or count. Just as this is for the Great Heave, so it is for the heave of the tithe¹⁷⁷The later Sages, Tannaїm and Amoraїm, disagree with this last statement even though it agrees better with the verse..”