משנה על שמות 22:3

If one stole terumah but did not eat it, he must return double-payment at the price of terumah. If he ate it, he must pay twice the value plus a fifth, one principal value and a fifth at the price of hullin, and the other principal at the price of terumah. If one stole terumah of dedicated property and ate it, he must repay two fifths and the principal value, for the laws of double-payment do not apply to dedicated property.