Talmud Bavli
Talmud Bavli

Tosefta for Sanhedrin 175:13

פיאה בפלוגתא דר' ישמעאל ורבנן דתנן מצות פיאה להפריש מן הקמה לא הפריש מן הקמה יפריש מן העומרין לא הפריש מן העומרין יפריש מן הכרי עד שלא מירחו מירחו מעשר ונותן לו

'The beheading of the heifer' — this is dependent on the dispute of R. Eliezer and R. Akiba. For we learnt: Whence was the measurement taken?<span class="x" onmousemove="('comment',' In fulfilment of Deut. XXI, 2. ');"><sup>13</sup></span>

Tosefta Demai

A Kohen or a Levite who sold the produce of their field to a Yisrael, [as to anything] connected to the ground, the tithes are theirs, [and as to anything] not connected to the ground, until he smooths [the pile] (see Sanhedrin 88a:13) -- the tithes are his. He separates Terumah and tithes and gives it to the Kohen, and the remainder is his.
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