יֵשׁ בְּמַעֲשֵׂר וּבִכּוּרִים מַה שֶּׁאֵין כֵּן בַּתְּרוּמָה, שֶׁהַמַּעֲשֵׂר וְהַבִּכּוּרִים טְעוּנִים הֲבָאַת מָקוֹם, וּטְעוּנִים וִדּוּי, וַאֲסוּרִין לָאוֹנֵן. רַבִּי שִׁמְעוֹן מַתִּיר. וְחַיָּבִין בַּבִּעוּר. וְרַבִּי שִׁמְעוֹן פּוֹטֵר. וַאֲסוּרִין כָּל שֶׁהֵן מִלֶּאֱכֹל בִּירוּשָׁלַיִם. וְגִדּוּלֵיהֶן אֲסוּרִים מִלֶּאֱכֹל בִּירוּשָׁלַיִם אַף לְזָרִים וְלַבְּהֵמָה. רַבִּי שִׁמְעוֹן מַתִּיר. הֲרֵי אֵלּוּ בַּמַּעֲשֵׂר וּבַבִּכּוּרִים, מַה שֶּׁאֵין כֵּן בַּתְּרוּמָה:
Ma'aser i Bikkurim mają wspólne [prawa], których brakuje w Terumah : że Ma'aser i Bikkurim muszą zostać przywiezieni w [określone] miejsce, wymagają ustnej recytacji i są zabronieni Onen [osobie, której bliski krewny umarł, ale nie został jeszcze pochowany], podczas gdy rabin Szimon na to pozwala. Obaj wymagają usunięcia [z własnego domu], podczas gdy rabin Szimon to robi. Jakakolwiek ich ilość [zmieszana z normalnym jedzeniem] jest zabroniona w Jerozolimie. Żaden wzrost, który z nich pochodzi, nie może być zjedzony w Jerozolimie, ani przez osobę niebędącą Kohenem , ani przez zwierzę, podczas gdy rabin Szimon na to pozwala. Wszystko powyższe dotyczy Ma'aser i Bikkurim , ale nie dla 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.
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