Tosefta for Sanhedrin 175:5
וחכמים אומרים סתם חרמים לכהן שנאמר (ויקרא כז, כא) כשדה החרם לכהן תהיה אחוזתו אם כן מה תלמוד לומר קדש קדשים הוא לה' שחל על קדשי קדשים ועל קדשים קלים
'Haramim' is involved in the dispute of R. Judah b. Bathyra and the Rabbis. For we learnt: R. Judah b. Bathyra said, Unspecified haramim are for the Temple use, as it is written, Every herem ['devoted thing'] is most holy unto the Lord.<span class="x" onmousemove="('comment',' Lev. XXVII, 28. ');"><sup>5</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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