레위기 22:15 미드라시: Sifra & Sifrei Devarim

8) (Vayikra 22:15) ("And they shall not profane the holy things of the children of Israel which they will lift to the L–rd.") "And they shall not profane": to include (in the prohibition) one who anoints (himself with terumah) as well as one who drinks it. "the holy things of the children of Israel": There is one-fifth liability for the holy things of the children of Israel, but not for those of the gentiles. These are the words of R. Shimon.

9) I might think that there is liability (for the principal and a fifth) for the terumah in the tevel (i.e., if one unwittingly ate the food before terumah was taken from it); it is, therefore, written "which they will lift to the L–rd." They are liable for what has been lifted (from the tevel), and they are not liable for the terumah in the tevel.

(Devarim 16:9) "Seven weeks shall you count for yourself": I might think that beth-din (is being exhorted to do the counting); it is, therefore, written (Vayikra 22:15) "And you shall count for yourselves" — each individual (is exhorted to do the counting).