Tosefta sobre Terumot 6:9

[With respect to] spiced oils (i.e., aromatics made with spices typically subject to tithing), Bet Shammai holds [the mixture] liable and Bet Hillel exempts it (cf. Dem. 1:3). Rabbi Nathan said, "Bet Hillel did not exempt [tithing spiced oils] except as to balsam oil." Others say in the name of Rabbi Natan, "Bet Hillel rendered liable rose oil." [With respect to] replacements for heave offerings, or repayments of the value [of the produce] plus a fifth (i.e., the payment for which someone who consumes Terumah unwittingly is liable, see Ter. 6:1), or the surplus of the omer [offered on the 16th of Nissan], or the two loaves [from the new wheat offered on Shavuot], or the showbreads, or the leftovers of the grain offerings [after the priests have offered the required handful]" (see Bava Kamma 110b:14), Rabbi Shimon ben Yehudah says in the name of Rabbi Shimon, "Bet Shammai rendered liable and Bet Hillel exempted [these agricultural gifts]." And anyone who designates [any of these agricultural gifts] for second tithe, what he has done is done (i.e., there is no punishment but the sages do not approve).

How is this done [i.e, what rules apply to the taking of terumah from the same species]? We do not take terumah from the new on behalf of the old (Ter. 1:5), we do not take terumah from this year's produce on behalf of last year's produce (see Ter. 6:6), but in a field that grows two crops (i.e., early and late fruits) in [the same] year, and so too an irrigated field, we [may] take terumah and tithes from one on behalf of the other. [With respect to] vegetables picked on the evening preceding Rosh Hashanah [but which remain in the field], until the sun rises, he may return [and take terumah and tithes from] those picked [vegetables], but once the sun rises, we do not take terumah and tithes from one on behalf of the other because [once the sun rises on Rosh Hashanah, vegetables collected thereafter] are "new " and [vegetables collected previously] are "old" (i.e., from the previous year). [Note that Rosh Hashanah is the new year for tithing vegetables, see Rosh Hashanah 1:1.]

Rabbi Eliezer says, we [may] take terumah from the pure on behalf of the impure (Ter. 2:1). Said Rabbi Eliezer, it so happened the threshing floors caught fire in Kfar Signah, and they took terumah from the pure on behalf of the impure. They said to him, what proof is that? Rather, [we should conclude] that they took terumah "from them on behalf of them" (i.e., from pure produce on behalf of other pure produce). Rabbi Ilai (אלעאיי not אליעזר per Lieberman) said in the name of Rabbi Eliezer, they [may] take terumah from the pure on behalf of the impure, even [when it comes to produce that is in] liquids. How is this done? Whoever pickles olives in [a state of] impurity and seeks to take terumah from them in purity, he brings a funnel whose mouth is not wider than an egg, and places it on the mouth of an amphora, and brings the olives and puts them inside [the funnel] and takes terumah, and [in this way] he is able to take terumah from the pure on behalf of the impure or the "earmarked" (המוקף, see Tos. Kifshutah). They said to him, nothing is considered "fluid" but wine and oil (see Y. Chal. II.3.9). Rabbi Yosei says, he who takes terumah from the impure on behalf of the pure, whether inadvertent or intentional, his terumah is [valid] terumah (see Y. Ter. VI.1.6). Said Rabbi Yosei, why should there be any difference between this case (i.e., taking terumah from the impure on behalf of the pure) and the case of taking terumah from the bad [quality] on behalf of the good (which is valid terumah (Ter. 2:6 ))?

One who intends to separate terumah [in a proportion of] one in ten, but [instead] into his hand came one-twentieth, or one-thirtieth, or one-fortieth, or one-fiftieth, or one-sixtieth, his terumah is [valid] terumah. One who intends to separate terumah [in a proportion of] one in sixty, but [instead] into his hand came one-fiftieth, or one-fortieth, or one-thirtieth, or one-twentieth, or one-tenth, his terumah is not [valid] terumah. And if he said "It is incumbent on me to take terumah," he takes terumah and [then] calculates [the amount]. [If only] one-sixtieth came into his hand, his terumah is [valid] terumah, and there is no need to add. [But if it is only] one in sixty-one [came into his hand], he needs to add more. Rebbi says, the majority of "one" [part] is like all [of one part] (i.e., one in sixty and two-thirds would be treated like one in sixty-one). How much does he add? Even one to one (i.e., even up to half terumah, see Minchat Bikkurim). Rabban Shimon ben Gamaliel says, his customary amount. Rabbi Yehuda says, he may aggregate terumah taken from the pure on behalf of the impure, and it is not [rendered] medumma, and he is not liable for the [extra] fifth. In what case does this apply? When he intends to take terumah in [the proportion of] one-sixtieth and [only] one in sixty-one came into his hand. But if he said, "It is incumbent on me to take terumah," and then he [takes terumah and] calculates, that is certain terumah [and he need not add more].

A seah of terumah that fell in [a container] of less than one hundred [seahs] of chullin, behold, this is a forbidden mixture [but] they are not liable to pay the principal and a fifth (see Num. 5:7), and they do not pay for them the principal and a fifth from a different place, rather according to the calculation.

Rabbi Shimon says, one who mistakenly anoints [himself] with terumah oil pays the principal and does not pay the [extra] fifth. One who eats terumah [that has been] punctured [by a snake bite] or drinks uncovered wine pays the principal and the fifth. A nazirite who mistakenly drank terumah wine pays the principal and does not pay the extra fifth. One who ate terumah on Yom Kippur pays the principal and the fifth [in addition to being subject to the death penalty], [and one who drinks] wine or vinegar [on Yom Kippur] pays the principal and the fifth.

One who eats impure terumah pays its value in money to the Kohen (Yevamot 90a:3). Aba Shaul says, [one who consumes] anything that has the value of [at least] a peruta is liable for restitution. They [the Sages] said to him, they did not say "value of a peruta" except in [reference to produce] dedicated to the Temple [and therefore this rule does not apply to terumah].

Similarly, we do not give terumah [to anyone] except to a Kohen chaver (one who is meticulous in tithing and purity, see Tos. Demai 2:2). In this way, we do not pay the principal and a fifth except to a Kohen who is a chaver (Tos. Demai 3:2). And a chaver takes the money and appeases the am ha'aretz with it (see ibid. for context).

One who eats pure terumah pays from pure chullin (unconsecrated produce). If he paid from impure chullin, what Summachos says is, [if] it is inadvertent, his payment is [valid] payment, [and if it is] intentional, his payment is not [valid] payment. But the Sages say, whether inadvertent or intentional, his payment [of impure produce] is [valid] payment, and [then] he goes back and pays [again] from the pure produce.

If they gave an Israelite terumah from the house of his mother's father [who is a Kohen], and he ate it, and similarly a property owner that paid his debt with it [?], and similarly [one who includes terumah] in his marriage contract, [in all of these cases] he pays the principal and a fifth to a Kohen who is a chaver (i.e., diligent in matters of tithing), and the chaver gives them money [in return].

[With respect to] fenugreek of terumah that the daughter of a Kohen used to rub onto her head [as a perfume], the daughter of an Israelite has no right to rub it [on her own head] after [the female Kohen had finished with it], but she may rub her hair together with the hair [of the female Kohen].

The slave of a Kohen who escaped, or the wife of a Kohen who rebelled, behold, they may [nonetheless] eat terumah. And the [inadvertent] killer may not go outside the border of his sanctuary city (Num. 35:27) due to the presumption that that the High Priest is still alive.

A Kohen may anoint himself with terumah oil and may [even] bring [it to] the Israelite son of his daughter, and rub it top of him. A Kohen may anoint himself with terumah oil and enter into a bathhouse [with it], and a non-Kohen need not refrain from using it with him, even though he anoints himself from [the Kohen]. A Kohen may not place terumah oil on top of a marble slab to roll around in it. Rabbi Shimon ben Gamaliel permits it.

[With respect to] terumah oil, they may not use it to anoint their impure hands. [If] it fell on top of meat, they may rub it in, even with their impure hands. Terumah oil may not be used to seal an oven or a two-pot stove (Lev. 11:35), and they may not apply it to a shoe or a sandal. He may not smear it on his foot when his foot is [already] inside a shoe, nor may he smear it on his foot when it is [already] inside a sandal, but he may smear it on his foot and then place [his foot inside] a shoe, [or] smear it on his foot and then pace [his foot inside] a sandal. A Kohen may anoint himself with terumah oil and roll around on top of a new [leather] mat, and he need not be concerned.

They gave terumah to a Kohen and he found other [non-terumah] matter inside of it, behold, it is forbidden to pay the temple with mixture of terumah and chullin.