Reference for Maaser Sheni 5:7

מִי שֶׁהָיוּ לוֹ פֵרוֹת בַּזְּמָן הַזֶּה וְהִגִּיעָה שְׁעַת הַבִּעוּר, בֵּית שַׁמַּאי אוֹמְרִים, צָרִיךְ לְחַלְּלָן עַל הַכֶּסֶף. וּבֵית הִלֵּל אוֹמְרִים, אֶחָד שֶׁהֵן כֶּסֶף וְאֶחָד שֶׁהֵן פֵּרוֹת:

If someone has produce in this age, and the time for removal has come, Beit Shammai say that it must be made into <i>Chulin</i> [by transferring its sacredness] onto silver. But Beit Hillel say that it is the same whether it is silver or produce [and thus nothing is gained by the transfer].

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