Tosefta for Leviticus 4:24
וְסָמַ֤ךְ יָדוֹ֙ עַל־רֹ֣אשׁ הַשָּׂעִ֔יר וְשָׁחַ֣ט אֹת֔וֹ בִּמְק֛וֹם אֲשֶׁר־יִשְׁחַ֥ט אֶת־הָעֹלָ֖ה לִפְנֵ֣י יְהוָ֑ה חַטָּ֖את הֽוּא׃
And he shall lay his hand upon the head of the goat, and kill it in the place where they kill the burnt-offering before the LORD; it is a sin-offering.
Tosefta Demai
Similarly, we do not give the priestly portion [to anyone] except to a Kohen who is a chaver, and that way we do not pay the principal and a fifth (see Lev. 4:24) except to a Kohen who is a chaver. Where a [Kohen who is an] am ha'aretz eats the priestly portion, he [must] pay the principal and a fifth to a Kohen who is a chaver, and the chaver takes Demai [as a gift] to him and thereby appeases the am ha'aretz [by offsetting the penalty].
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