Deuteronômio 12:17 Midrash: Sifra & Sifrei Devarim

לֹֽא־תוּכַ֞ל לֶאֱכֹ֣ל בִּשְׁעָרֶ֗יךָ מַעְשַׂ֤ר דְּגָֽנְךָ֙ וְתִֽירֹשְׁךָ֣ וְיִצְהָרֶ֔ךָ וּבְכֹרֹ֥ת בְּקָרְךָ֖ וְצֹאנֶ֑ךָ וְכָל־נְדָרֶ֙יךָ֙ אֲשֶׁ֣ר תִּדֹּ֔ר וְנִדְבֹתֶ֖יךָ וּתְרוּמַ֥ת יָדֶֽךָ׃

Não poderás comer dentro das tuas cidades o dízimo do teu cereal, do teu vinho e do teu azeite, nem os primogênitos do teu gado e das tuas ovelhas, nem nenhum dos teus votos que prometeres, nem as tuas ofertas voluntárias, nem as ofertas das tuas mãos.

Sifra

2) Or go in this direction. It is written here "terumah," and, in respect to bikkurim (first-fruits) "terumah" (Devarim 12:17). Just as "terumah" of bikkurim has no limit, this, too, has no limit!
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Sifrei Devarim

"and the offering of your hands": These are bikkurim, as it is written (Ibid. 26:4) "and the Cohein shall take the basket from your hands and he shall place it before the altar of the L-rd your G-d."
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Sifrei Devarim

(Devarim 12:17) "You shall not be able to eat in your gates": R. Yehoshua b. Karchah says (in respect to "able"): I am able, but not permitted. A cognate instance is (Joshua 15:63) "But the Yevussi, the inhabitants of Jerusalem, they could not drive out": They could but they were not permitted to do so.
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