Tosefta for Bava Kamma 220:18
נתן את הכסף לאנשי משמר [וכו']: אמר אביי ש"מ כסף מכפר מחצה דאי לא מכפר הוה אמינא מהדר ליורשין מ"ט אדעתא דהכי לא יהב ליה
and the skins of [the most] holy sacrifices.<span class="x" onmousemove="('comment',' Such as of the burnt and of the sin and of the trespass offerings; for the skins of the minor sacrifices belong to the donors; v, Zeb. 103b. ');"><sup>31</sup></span> The ten to be partaken in the borders [of the Land of Israel] are: <i>terumah</i>,<span class="x" onmousemove="('comment',' Cf. Num. XVIII, 12; v. Glos. ');"><sup>32</sup></span>
Tosefta Demai
[With respect to] spiced oils (i.e., aromatics made with spices typically subject to tithing), Bet Shammai holds [the mixture] liable and Bet Hillel exempts it (cf. Dem. 1:3). Rabbi Nathan said, "Bet Hillel did not exempt [tithing spiced oils] except as to balsam oil." Others say in the name of Rabbi Natan, "Bet Hillel rendered liable rose oil." [With respect to] replacements for heave offerings, or repayments of the value [of the produce] plus a fifth (i.e., the payment for which someone who consumes Terumah unwittingly is liable, see Ter. 6:1), or the surplus of the omer [offered on the 16th of Nissan], or the two loaves [from the new wheat offered on Shavuot], or the showbreads, or the leftovers of the grain offerings [after the priests have offered the required handful]" (see Bava Kamma 110b:14), Rabbi Shimon ben Yehudah says in the name of Rabbi Shimon, "Bet Shammai rendered liable and Bet Hillel exempted [these agricultural gifts]." And anyone who designates [any of these agricultural gifts] for second tithe, what he has done is done (i.e., there is no punishment but the sages do not approve).
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