Related על ביכורים 1:9

Behold, he separated his first fruits and he recited over them, and then he went back and purchased a different field, and five different species of first fruits had [already] been taken from it. [In that case,] even though he takes from it [fruits] from the same species [as the previous owner], he brings but does not recite, as a person may not recite [the first-fruit declaration] twice in the same year.

Rabbi Yehuda says, until [he brings them] to the Be'er HaGolah (per Lieberman, an area on the perimeter of the Temple Courtyard), he remains obligated in the responsibility [of bringing first fruits]. From [the point that he brings the fruit to] the Be'er HaGolah, he is no longer obligated in the responsibility. Rabbi Shimon ben Yehuda says in the name of Rabbi Shimon, as for one who must replace [the first fruits if they were robbed or rotted (see Bikkurim 1:8)], he is not liable [to pay an extra] fifth in addition to [the replacement].