Talmud for Makkot 3:2
הַטָּמֵא שֶׁאָכַל אֶת הַקֹּדֶשׁ, וְהַבָּא אֶל הַמִּקְדָּשׁ טָמֵא, וְהָאוֹכֵל חֵלֶב, וְדָם, וְנוֹתָר, וּפִגּוּל, וְטָמֵא, הַשּׁוֹחֵט וְהַמַּעֲלֶה בַחוּץ, וְהָאוֹכֵל חָמֵץ בְּפֶסַח, וְהָאוֹכֵל וְהָעוֹשֶׂה מְלָאכָה בְּיוֹם הַכִּפּוּרִים, וְהַמְפַטֵּם אֶת הַשֶּׁמֶן, וְהַמְפַטֵּם אֶת הַקְּטֹרֶת, וְהַסָּךְ בְּשֶׁמֶן הַמִּשְׁחָה, וְהָאוֹכֵל נְבֵלוֹת וּטְרֵפוֹת, שְׁקָצִים וּרְמָשִׂים. אָכַל טֶבֶל וּמַעֲשֵׂר רִאשׁוֹן שֶׁלֹּא נִטְּלָה תְרוּמָתוֹ, וּמַעֲשֵׂר שֵׁנִי וְהֶקְדֵּשׁ שֶׁלֹּא נִפְדּוּ. כַּמָּה יֹאכַל מִן הַטֶּבֶל וִיהֵא חַיָּב, רַבִּי שִׁמְעוֹן אוֹמֵר כָּל שֶׁהוּא, וַחֲכָמִים אוֹמְרִים כַּזַּיִת. אָמַר לָהֶם רַבִּי שִׁמְעוֹן, אֵין אַתֶּם מוֹדִים לִי בְּאוֹכֵל נְמָלָה כָּל שֶׁהוּא חַיָּב. אָמְרוּ לוֹ, מִפְּנֵי שֶׁהִיא כִבְרִיָּתָהּ. אָמַר לָהֶן, אַף חִטָּה אַחַת כִּבְרִיָּתָהּ:
(And these are the ones who receive stripes, etc.":) one who eats hekdesh in a state of uncleanliness, one who enters the sanctuary in a state of uncleanliness, one who eats forbidden fats, blood, nothar (portions of sacrifices left over beyond the prescribed time of eating), pigul (sacrifices invalidated through improper intent), and unclean food, one who slaughters or sacrifices (an offering) outside (the Temple), one who eats chametz on Pesach, one who eats or performs labor on Yom Kippur, one who compounds oil [as the oil of anointment was compounded], one who compounds the incense (as the Temple incense was compounded), one who anoints himself with the oil of anointment [compounded by Moses], one who eats carrion, treifah, forbidden animals and reptiles, one who eats tevel (untithed food) [The exhortation is from (Leviticus 22:15): "And they shall not profane the holy things of the children of Israel which they will lift to the L rd." Scripture speaks of what will be lifted (i.e., tevel, from which terumah will be lifted)], and first-tithe whose terumah has not been taken, [this, too, involving death liability, viz. (Numbers 18:27): "And your terumah will be accounted for you as corn from the threshing floor, etc."] and second tithe and hekdesh which were not redeemed. [One may not eat second-tithe that became unclean, even if he is in Jerusalem, unless it is redeemed. And if one eats it in Jerusalem before it is redeemed he receives stripes. His exhortation is from (Deuteronomy 26:14): "I did not consume of it in uncleanliness" — whether I were unclean and it clean, or I were clean and it unclean. And whence is it derived that second-tithe that became unclean is redeemed in Jerusalem? From (Deuteronomy 14:24): "that you not be able se'etho," "se'eth" referring to eating, as in (Genesis 43:34): "And he took (food) portions (ma'asoth) from before him." ("and hekdesh which was not redeemed":) This is not explicitly stated, but its exhortation is derived by identity: "sin" (Leviticus 5:15) - sin (Ibid. 22:9), from terumah. And even though Scripture indicates (Ibid.): "and they will die for it (terumah)," and not for me'ilah (abuse of hekdesh), it (me'ilah) is excluded from death, but not from the exhortation.] How much must he eat of tevel in order to be liable? R. Shimon says: Any amount. The sages say: The size of an olive. R. Shimon said to them: Will you not concede to me that if one eats any amount of an ant he is liable? [by reason of (Leviticus 11:423): "…creeping things that creep upon the earth," regardless of the amount] They said to him: Because it is as created. He said to them: One grain is also as created! [The halachah is not in accordance with R. Shimon, only something which has an (animating) soul being called a "creature."]