Tosefta for Sanhedrin 175:9
עריפת עגלה בפלוגתא דרבי אליעזר ורבי עקיבא דתנן מאין היו מודדין רבי אליעזר אומר מטיבורו ר' עקיבא אומר מחוטמו ר' אליעזר בן יעקב אומר ממקום שנעשה חלל מצוארו
of hekdesh requires ten men for its redemption.<span class="x" onmousemove="('comment',' Nine Israelites and one priest must assess it for redemption. If less, the redemption is invalid and it remains hekdesh. The Rabbis hold that only three are necessary for the assessment, and after redemption it loses its sacred character; v. p. 551. n. 11 (ii). ');"><sup>9</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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