כִּ֞י אֶת־מַעְשַׂ֣ר בְּנֵֽי־יִשְׂרָאֵ֗ל אֲשֶׁ֨ר יָרִ֤ימוּ לַֽיהוָה֙ תְּרוּמָ֔ה נָתַ֥תִּי לַלְוִיִּ֖ם לְנַחֲלָ֑ה עַל־כֵּן֙ אָמַ֣רְתִּי לָהֶ֔ם בְּתוֹךְ֙ בְּנֵ֣י יִשְׂרָאֵ֔ל לֹ֥א יִנְחֲל֖וּ נַחֲלָֽה׃ (פ)
Car la dîme que les enfants d’Israël prélèveront pour le Seigneur, comme tribut, je la donne aux Lévites comme patrimoine; c’est pourquoi je leur déclare qu’ils n’auront point de patrimoine entre les enfants d’Israël."
Tosefta Maaser Sheni (Lieberman)
3:11 Rabbi discusses the scenario of one who consumes untithed produce that belongs to another individual. According to his opinion, that person must reimburse the value of the untithed produce, including the would-be tithes. In contrast, R. Yosé b. R. Judah asserts that repayment should only cover the cost of the unconsecrated produce. If an Israelite consumes his own untithed produce, he is answerable to heaven. Yet, the priest has no claim against him, as stated in Num. 5:9. The priests can only claim produce after tithe separation. This rule also applies to a Levite that consumes his share before tithe separation.