פירוש על קידושין 116:2

Tevel is untithed produce. If one steals tevel from another, he clearly must pay back the value of the hullin, non-sacred portions. But does he have to pay back the terumah, which would have had to have gone to the priests anyways? Rabbi says he must pay back the terumah value. This could be because he holds that the one from whom the terumah was stolen has now lost the rights to give it to whom he wants. And this benefit counts as money.