Tosefta for Bava Batra 246:10
בקדשים קלים ואליבא דרבי יוסי הגלילי דאמר ממון בעלים הוא דתניא (ויקרא ה, כא) ומעלה מעל בה' לרבות קדשים קלים שהן ממון בעלים דברי רבי יוסי הגלילי
and [the Tanna] holds that the [priestly] gifts are regarded as [already] given,<span class="x" onmousemove="('comment',' Lit., 'lifted' 'separated'. ');"><sup>27</sup></span> [even though] they have not [actually] been given.<span class="x" onmousemove="('comment',' Hence, the gifts are regarded as having been in the actual possession of the deceased, and the firstborn is, therefore, entitled to a double portion. ');"><sup>28</sup></span> 'Consecrated things' [surely], are not his!<span class="x" onmousemove="('comment',' Consecrated objects such, e.g., as sin, or guilt offerings, are devoted to the Lord, not to the priest; why' then, should the firstborn be entitled to a double portion in that which did not belong personally to his father? ');"><sup>29</sup></span>