Tosefta for Sanhedrin 175:6
הקדשות בפלוגתא דרבי אליעזר בן יעקב ורבנן דתניא ר' אליעזר בן יעקב אומר אפילו צינורא של הקדש צריכה עשרה בני אדם לפדותה
But the Sages say, Unspecified haramim belong to the priests, as it is written, [but the field, when it goeth out in Jubilee, shall be holy unto the Lord] as a field of herem, the possession thereof shall be the priests.<span class="x" onmousemove="('comment',' Ibid. 21; Consequently the secular use thereof entails no offering; v. p. 581, n. 11 (ii) ');"><sup>6</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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