Related for Terumot 6:4

הַגּוֹנֵב תְּרוּמָה וְלֹא אֲכָלָהּ, מְשַׁלֵּם תַּשְׁלוּמֵי כֵפֶל דְּמֵי תְרוּמָה. אֲכָלָהּ, מְשַׁלֵּם שְׁנֵי קְרָנִים וְחֹמֶשׁ, קֶרֶן וְחֹמֶשׁ מִן הַחֻלִּין, וְקֶרֶן דְּמֵי תְרוּמָה. גָּנַב תְּרוּמַת הֶקְדֵּשׁ וַאֲכָלָהּ, מְשַׁלֵּם שְׁנֵי חֳמָשִׁים וְקֶרֶן, שֶׁאֵין בַּהֶקְדֵּשׁ תַּשְׁלוּמֵי כָפֶל:

If one stole Terumah but did not eat it, he must pay Tashlumei Kefel [a double payment] of the price of the Terumah. If he ate it, he must pay two principal values plus a fifth, one principal value and a fifth from Chulin [non-sacred produce], and one principal value at the price of Terumah. If one stole Terumah of Hekdesh [consecrated donation] and ate it, he must pay two fifths and the principal value, for Tashlumei Kefel does not apply to Hekdesh.

Tosefta Terumot

One who steals terumah [or] dedicated [produce] but does not eat it pays the principal but does not pay the fifth (i.e., the penalty for misuse of terumah), or double the principal (but see Ter. 6:4), as it is said (Ex. 22:8), "he double to his neighbor," but [it does] not [say double] for dedicated [produce]. [If] he ate the terumah, he pays double the principal and a fifth -- a principal and a fifth from nonconsecrated produce -- and they render it holy like terumah -- and the principal he gives to the treasurer, and the fifth he gives to the property owner [from whom he stole].

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