Halakhah su Levitico 22:16

That He prohibited us from eating tevel - and that is [produce] from which the priestly tithe and the [other] tithes have not been separated. And that is His saying, "And they shall not desecrate the consecrated items of the Children of Israel which they will set apart" (Leviticus 22:15). And one who transgresses this negative commandment - that he ate tevel - is liable for death at the hands of the Heavens. And the hint to this is surely His saying, "and they shall not desecrate"; and saying with the priestly tithe, "and the consecrated things of the Children of Israel, you must not desecrate" (Numbers 18:32). And it is learned [from the use of the same word,] desecrate with the priestly tithe, [the eating of] which is an iniquity [punished by] death, as we have explained. And the language of the Gemara, Sanhedrin (Sanhedrin 83a), is, "From where [do we know that] one who eats tevel is punished with death? As it is stated, 'They shall not desecrate the consecrated items of the Children of Israel' - that they are to give the Lord in the future." And that is from [the continuation of the verse], "which they will set apart." And after this verse, He said, "And so cause them to bear the iniquity of the guilt" (Leviticus 22:16). And in the Gemara in Makkot (Makkot 16b), they said, "One might have thought that one is liable for eating only tevel from which no gifts were taken at all; [but if] the great priestly tithe was separated from it, but the priestly tithe of the tithe was not separated from it, or if the priestly tithe of the tithe was separated but not the first tithe, or if the first tithe was separated but not the second tithe, or [even] if only poor man’s tithe [was not separated] - from where [do we know it]? [Hence] we learn to say, 'You may not eat within your gates' (Deuteronomy 12:17); and there it states, 'and they shall eat within your gates and be satisfied' (Deuteronomy 26:12). Just as there, it is [referring to] poor man’s tithe, here too, it is [referring to] poor man’s tithe - and the [Torah] said, 'You may not.'" However this is [talking about] lashes. And the iniquity [punished with] death is only with the great priestly tithe and the priestly tithe from the tithe. For one who eats the first tithe, before the priestly tithe from the tithe has been separated, is liable for death. And that is His saying to the Levites, when He commanded to separate the tithe from the tithe, "and the consecrated things of the Children of Israel, you must not desecrate so that you not die." As this is the prohibition about eating the tithe while it is tevel. Hence one is liable for death because of it, as is explained in Demai. And also understood from this is that one who eats tevel before the great priestly tithe and the priestly tithe from the tithe were separated from it, is liable for death; and its prohibition is from, "and the consecrated things of the Children of Israel, you must not desecrate" - as I have explained in this commandment. But one who eats tevel after the separation of the great priestly tithe, but before the separation of all the [other] tithes, is liable for lashes; and its prohibition is from, "You may not eat within your gates." And hold on to this and do not err about it. And the regulations of this commandment - meaning tevel - have already been explained in [various] places in Demai and in Terumot. (See Parashat Emor; Mishneh Torah, Forbidden Foods 10.)