Talmud Bavli
Talmud Bavli

Tosefta for Bekhorot 61:41

ורואה את קדשיו דאי בעי מיתשיל עלייהו

And as regards 'his [animal] tithes', [the reason is] because if he wished, he could cast a blemish in the entire herd [of animals].<span class="x" onmousemove="('comment',' Before tithing his herd, tithing taking effect even on blemished animals, and from the very beginning he could have released them from their holiness in the matter of eating them within the walls of Jerusalem.');"><sup>23</sup></span>

Tosefta Demai

Originally they (i.e., the Sages) said that [as to] a chaver that becomes a tax collector, we force him out of the chaverut [presumably, permanently], and then they reconsidered to say, that as long as he is a tax collector, he is not [even considered] trustworthy, [but once he] separates from [his office of] tax collector, behold, he is [considered] trustworthy. (Cf. Bekh. 31a:4.)
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