Relacionado sobre Números 5:9

An Israelite who ate his produce in its untithed state: Even though he is liable to Heaven on its account, the priest has no portion in them, as it is said about them (Num. 5:9), "any terumah ... [that is offered up is for the priest]," [meaning that] the priest has no portion in them until their terumah is separated. And so to a Levite who ate his tithes in its untithed state: Even though he is liable to Heaven on their account, the priest has no portion in them, as it is said (Num. 18:24), "and this that is offered up as terumah to God"--you have no potion in them until they are offered up (i.e., set aside) as terumah.

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.