Related for Demai 6:5
הַמְקַבֵּל זֵיתִים לְשֶׁמֶן, כְּשֵׁם שֶׁחוֹלְקִין בַּחֻלִּין כָּךְ חוֹלְקִין בַּתְּרוּמָה. רַבִּי יְהוּדָה אוֹמֵר, יִשְׂרָאֵל שֶׁקִּבֵּל מִכֹּהֵן וּמִלֵּוִי זֵיתִים לְשֶׁמֶן לְמַחֲצִית שָׂכָר, הַמַּעַשְׂרוֹת לַבְּעָלִים:
One who receives [as payment] olives for oil; just as they divide the <i>Chulin</i>, so they divide the <i>Terumah</i>. Rabbi Yehudah says, [in the case of] an Israelite who receives from a priest or from a Levite olives for oil as partial payment, the tithes belong to the owner.
Tosefta Demai
[In the case of] a cow of a Kohen that was put in a Yisrael’s care [on the condition that the Kohen and the Yisrael share the profits from the offspring] and that gave birth to a firstborn calf, the firstborn calf belongs to the Kohen, the words of Rabbi Yehudah. (Y. Dem. VI.4.3). But the Sages say, the firstborn calf belongs to both of them. Rabbi Yehudah said to them, "Do you not agree that the produce [per Yerushalmi, "tithes"] of the field is his?" They said back to him, "The body of the field is his, and the body of the cow belongs to both of them. Nevertheless, if the body of the cow belonged [solely] to him (i.e., the Kohen, see ibid.), its firstborn would belong to the Kohen."
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