Tosefta for Terumot 1:10

אֵין תּוֹרְמִין מִדָּבָר שֶׁנִּגְמְרָה מְלַאכְתּוֹ עַל דָּבָר שֶׁלֹּא נִגְמְרָה מְלַאכְתּוֹ, וְלֹא מִדָּבָר שֶׁלֹּא נִגְמְרָה מְלַאכְתּוֹ עַל דָּבָר שֶׁנִּגְמְרָה מְלַאכְתּוֹ, וְלֹא מִדָּבָר שֶׁלֹּא נִגְמְרָה מְלַאכְתּוֹ עַל דָּבָר שֶׁלֹּא נִגְמְרָה מְלַאכְתּוֹ. וְאִם תָּרְמוּ, תְּרוּמָתָן תְּרוּמָה:

One may not set aside Terumah from substances whose preparations have been finished for substances whose preparations have not been finished, and not from substances whose preparations have not been finished for substances whose preparations have been finished, and not from substances whose preparations have not been finished for [other] substances whose preparations have not been finished. But if they have already set aside Terumah, their Terumah is [valid] Terumah.

Tosefta Terumot

One who takes terumah from grapes to be made into raisins (Ter. 1:9), or figs to be made into dried figs, or pomegranates to be made into dried pomegranates (פֶּרֶד not כרי, see Jastrow), it is [valid] terumah and he need not take terumah a second time. Rabbi Eliezer says, Beit Shammai say that he need not take terumah a second time, and Beit Hillel say that he needs to take terumah a second time. Beit Hillel said to Beit Shammai, behold, it says (Num. 18:27), "[your terumah will be reckoned] like fully-fermented [grapes] from the vat" (see Ter. 1:10). He does not take terumah of this (i.e., of dried fruit) from the vat. Beit Shammai said back to them, behold, it says (Lev. 27:30), "And every tithe [of the land, whether from the seed of the land [or] the fruit of the tree, is for God, it is holy to God." If you say, that he needs to take terumah a second time, therefore [the first terumah] will not remain holy to God.

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