תּוספֿתּא אויף במדבר 18:24

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.