Talmud for Temurah 7:23

Rebbi Ḥama bar Uqba in the name of Rebbi Yose bar Ḥanina: Since he transgresses a prohibition it follows that what he did is valid. Rebbi Ḥama bar Uqba said in the name of Rebbi Yose bar Ḥanina: He is whipped⁷⁴In Babli Temurah 4a, the position of the Yerushalmi is rejected and it is proved that R. Yose ben R. Ḥanina holds that the person is not whipped but R. Eleazar says, he is whipped. The argument ascribed to those who hold with the Yerushalmi is that a simple transgression committed by speech only can never be punished by a court (לאו שאין בו מעשׂה). Since R. Yose ben R. Ḥanina holds here that the fact that he committed a sin proves that the status of the grain has changed from ṭevel to heave and tithes, in the interpretation of the Yerushalmi the transgression is one of fact rather than of speech.. Rebbi Zeïra said, they objected before Rebbi Joḥanan and he remained silent: If he transgresses, is he whipped or not? Rebbi Aḥa bar Jacob in the name of Rebbi Joḥanan: He is not whipped⁷⁵He disagrees with R. Zeїra and holds that R. Joḥanan articulated his position.. How does Rebbi Joḥanan explain (Ex. 22:28): “Your fullness you should not make follow your dema‘”. He explains it for removal⁷⁶He takes דמע to mean “fluid”, derived from דמעה “tear” and reads: Your fullness and your fluids you should not keep too long, referring to tithes of grain, wine, and olive oil which have to be removed from his house and delivered to the poor at the end of the third and sixth years of the Sabbatical cycle..