Mischna zu Wajikra 22:78

In the case of hallah and terumah:One is liable for death on account of [having eaten] them death [intentionally], or to [repay] an added fifth [if unwittingly]; They are forbidden to non-priests; They are the property of the priest; They are nullified [in a mixture of] one-hundred-and-one [parts, the rest being non-sacred dough or produce]; They require washing of one’s hands; And [waiting until] the setting of the sun [prior to eating them]; They may not be separated from pure [stuff] for impure; But rather from that which is close, And from that [in a] finished [state]. If one said: “All my threshing-floor is terumah, or all my dough is hallah,” he has not said anything, unless he has left some over.

Terumah given by a non-Jew or a Samaritan is terumah and their tithes are tithes and their dedications [to the Temple] are dedications. Rabbi Judah says: the law of the vineyard in the fourth year is not applicable to a non-Jew. But the sages say: it is. The terumah of a non-Jew renders [produce into which it falls] medumma and [one who eats it unwittingly] is obligated [to pay back an extra] fifth. But Rabbi Shimon exempts it.

A daughter of an Israelite ate terumah and afterwards married a priest:If the terumah she ate had not yet been acquired by another priest she can repay to herself the value and the fifth. But if a priest had already acquired the terumah she had eaten, she must repay the value to the owners, but [she can repay] the fifth to herself, because they said that he who eats terumah unwittingly, pays the value to the owners and the fifth to whoever he wants.

Rabbi Eliezer says: they may make repayment from one kind for another, provided that it is from a superior kind for an inferior kind. Rabbi Akiva says: they may make repayment only from the same kind. Hence if a man ate cucumbers grown a year before the seventh year, he must wait for those grown after the termination of the seventh year and repay with them. The same source which causes Rabbi Eliezer to be lenient causes Rabbi Akiva to be stringent, for it says: “And he shall give the priest the holy thing (hakadesh)” (Leviticus 22:14), [implying,] whatever is liable to become “kodesh,” the words of Rabbi Eliezer. But Rabbi Akiva says: “And he shall give the priest the holy thing (kodesh),” [implying] the same kind of holy thing which he ate.