Ma'aser et Bikkurim partagent [les lois] qui font défaut à Terumah : que Ma'aser et Bikkurim doivent être amenés à un endroit [spécifique], nécessitent une récitation verbale et sont interdits à un Onen [une personne dont le parent proche est décédé mais n'a pas encore été enterré], alors que le rabbin Shimon le permet. Ils ont tous deux besoin d'être expulsés [de chez eux], tandis que le rabbin Shimon en exempte. Toute quantité d'entre eux [lorsqu'ils sont mélangés à de la nourriture normale] est interdite à Jérusalem. Toute croissance qui en provient ne peut être mangée à Jérusalem, ni par un non- Cohen , ni par un animal, tant que Rabbi Shimon le permet. Tout ce qui précède est pour Ma'aser et Bikkurim , mais pas pour Terumah .
Tosefta Bikkurim
The stringency with second tithe is that [with respect to wine from] second tithe, he "acquires the jugs" (see Mishneh Torah), and money [exchanged for it] is forbidden, and [with respect to] mixtures, a doubt as to a mixture [potentially involving second tithe forbids it] in any amount, [and] it is forbidden to a mourner, and [its violation] requires [the payment of] a fifth and requires a confession, and it is not permitted to eat except when it is redeemed, and it may not light it on fire, all of which is not the case with Terumah.
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Tosefta Bikkurim
And so too Rabbi Shimon would say, [the Sages] did not state that produce that grows from [the seeds of] first fruits must be eaten in Jerusalem. "Tithes" -- about which "tithes" did they speak [when the Sages ruled that aftergrowths must be treated as tithes (see Ter. 9:6)]? [They ruled that aftergrowths are treated as tithes only] with regards to anything whose seed disintegrates [after planting], with regards to [produce] that is taken in and out of Jerusalem, with regards to [produce] that does not have the value of a perutah, and with regards to [produce] that is not [subject to the laws of] redemption. Rabbi Shimon ben Yehuda says in the name of Rabbi Shimon, one is not liable [to bring] first fruits that are attached to the ground.
