Tosefta for Bava Kamma 220:6
הדר פשטה אשם קרייה רחמנא רב אחא בריה דרבא מתני לה בהדיא אמר רבא כהנים אין חולקין גזל הגר כנגד גזל הגר מ"ט אשם קרייה רחמנא:
or in the capacity of recipients of endowments? A practical difference arises where e.g., the robber misappropriated leaven and Passover meanwhile passed by.<span class="x" onmousemove="('comment',' Rendering the leaven forbidden for any use; v. supra p. 561 and Pes. II. 2. ');"><sup>7</sup></span> If now you maintain that they are in the capacity of heirs, it will follow that what they inherited they will have,<span class="x" onmousemove="('comment',' I.e., whether they would be able to make use of it or not. ');"><sup>8</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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