Talmud for Gittin 3:4
שְׁלֹשָׁה דְבָרִים אָמַר רַבִּי אֶלְעָזָר בֶּן פַּרְטָא לִפְנֵי חֲכָמִים וְקִיְּמוּ אֶת דְּבָרָיו. עַל עִיר שֶׁהִקִּיפָהּ כַּרְקוֹם, וְעַל הַסְּפִינָה הַמִּטָּרֶפֶת בַּיָּם, וְעַל הַיּוֹצֵא לִדּוֹן, שֶׁהֵן בְּחֶזְקַת קַיָּמִין. אֲבָל עִיר שֶׁכְּבָשָׁהּ כַּרְקוֹם, וּסְפִינָה שֶׁאָבְדָה בַיָּם, וְהַיּוֹצֵא לֵהָרֵג, נוֹתְנִין עֲלֵיהֶן חֻמְרֵי חַיִּים וְחֻמְרֵי מֵתִים, בַּת יִשְׂרָאֵל לְכֹהֵן, וּבַת כֹּהֵן לְיִשְׂרָאֵל, לֹא תֹאכַל בַּתְּרוּמָה:
R. Elazar b. Parta said three things before the sages, and they confirmed his words: (People) in a besieged (karkom) city [(The Targum of "siege" is "karkumin")], on a tempest-tossed boat [not having sunk], and going out to be judged [for capital offenses] are assumed to be alive. But (people) in a siege-conquered city, on a boat lost at sea, and going out to be executed are invested with the stringencies of the living and the stringencies of the dead. The daughter of an Israelite to a Cohein [(the stringencies of the dead)] and the daughter of a Cohein to an Israelite [(the stringencies of the living)] may not eat terumah.