הלכה על תרומות 7:9

That He prohibited all outsiders (non-priests) from eating priestly tithe. And that is His saying, "And no outsider shall eat of the consecrated food (kodesh)" (Leviticus 22:10). And with this, "consecrated food," He meant, the priestly tithe and the firstfruits - as they are also called, the priestly tithe, as I will explain (Sefer HaMitzvot, Negative Commandments 149). And this is what I mean whenever I say, priestly tithe. And if one eats priestly tithe volitionally, he is liable for death at the hands of the Heavens. And he is only liable for the addition of a fifth [in its repayment] when inadvertent, as it is explained in Terumah in Chapter 7 (Terumot 7:1); and in Sanhedrin (Sanhedrin 83a), among the nine that are liable for death at the hands of the Heavens - and an outsider that ate priestly tithe is one of them. And they positioned as a proof for this, "and die because of it for having profaned it" (Leviticus 22:9), and [it being written] after it, "And no outsider shall eat of [the consecrated food]." And in the second [chapter] of Bikkurim, (Bikkurim 2:1), [they] said, "For the priestly tithe and for firstfruits, one is liable for death [at the hands of the Heavens], and a fifth; and they are forbidden to outsiders." But Rav disagrees with these mishnahs, and says that an outsider who eats priestly tithe is [only] lashed. And it is well-known that Rav is [like] a Tanna, and [is therefore allowed to] disagree (Sanhedrin 83b). And we have already explained in our composition in the Commentary on the Mishnah that [regarding] any disagreement that does not involve a disagreement in practice, but just in theory alone - I will not determine the law and say, "The law is like x." Hence, I will not say, "The law is like Rav," and I will not say, "The law is like the unnamed mishnah." For he is lashed according to everyone, as we explained: For whoever is liable for death at the hands of the Heavens for one of the negative commandments is also lashed - as we explained in the introduction to this essay. And likewise, anyone who misappropriated consecrated foods volitionally is lashed, without a doubt. And that is their saying about a discerning one close [to becoming] an adult who consecrates [an item] - they said (Niddah 46b), "[If] he consecrated [an item], and others ate it: Rabbi Yochanan and Reish Lakish both say, 'We give lashes.'" (See Parashat Emor; Mishneh Torah, Heave Offerings 6.)