וְאָכַלְתָּ֞ לִפְנֵ֣י ׀ יְהוָ֣ה אֱלֹהֶ֗יךָ בַּמָּק֣וֹם אֲשֶׁר־יִבְחַר֮ לְשַׁכֵּ֣ן שְׁמ֣וֹ שָׁם֒ מַעְשַׂ֤ר דְּגָֽנְךָ֙ תִּֽירֹשְׁךָ֣ וְיִצְהָרֶ֔ךָ וּבְכֹרֹ֥ת בְּקָרְךָ֖ וְצֹאנֶ֑ךָ לְמַ֣עַן תִּלְמַ֗ד לְיִרְאָ֛ה אֶת־יְהוָ֥ה אֱלֹהֶ֖יךָ כָּל־הַיָּמִֽים׃
And thou shalt eat before the LORD thy God, in the place which He shall choose to cause His name to dwell there, the tithe of thy corn, of thy wine, and of thine oil, and the firstlings of thy herd and of thy flock; that thou mayest learn to fear the LORD thy God always.
Tosefta Bikkurim
There is a stringency with Terumah and second tithe that there is not with first fruits: That Terumah and second tithe apply to [the lands of] Ammon and Moab, which is not the case with first fruits. There is a stringency with second tithe and first fruits that there is not with Terumah: That second tithe and first fruits require one to come to the "place" (i.e., the Temple, the "place" that God has chosen to have his name dwell (see Deut. 14:23 (second tithe), Deut. 26:2 (first fruits)), and they require a confession, and they are forbidden to a mourner -- but Rabbi Shimon permits them [to a mourner]. And they are liable in [the laws of] bi'ur (i.e., the requirement that one uproot produce growing during the sabbatical year, and declare it ownerless (see Sheviit 7:1, 9:4).]. Rabbi Shimon says, first fruits are exempt from bi'ur (Bikkurim 2:2). Rabbi Yosei says, since second tithe requires confession and first fruits require confession, [you must say that] since second tithe requires removal, so too first fruits must require removal as well. Rabbi Shimon said to him, since with second tithe, in which the requirement of bi'ur applies [both to seventh-year produce] as well as to money [exchanged for such produce], you must say that with respect to first fruits, as to which the money exchanged for them does not require bi'ur, [the first fruits themselves do not require removal during the sabbatical year].