Related על גיטין 3:7

The landowner may not separate terumah from tithes and [thereafter] obtain permission from the Levite, nor [take] the shankbone, the jawbone or the rough-stomach [of an animal, see Deut. 18:3] and [thereafter] obtain permission from the Kohen, but he may make them a loan in order for it to count [as terumah or priestly gifts, see Gitt. 3:8]

A Yisrael [may] separate [tithes] -- whether with the permission of the Levite or the permission of the poor -- and account for it at the end, the words of Rabbi Meier. [And] Rabbi Yehudah and Rabbi Yosei and Rabbi Shimon forbid it, but if [he does it anyways] he gives [the Levite or the poor person] an [additional] tenth.