Mishnayos Bikkurim Perek 2 Mishnah 1

התרומה והבכורים חייבין עליהן מיתה – A foreigner (i.e., non-Kohen/priest) who willfully eats them (i.e., the heave offering and the first-fruit offerings) are liable to death at the hands of heaven, as it is written regarding the heave offering (Leviticus 22:9): “[They shall keep My charge, lest they incur guilt thereby] and die for it, having committed profanation: [I the LORD consecrate them].” And “First-Fruits” are called/referred to as Terumah, “the Terumah of your hands” are the First Fruits, as it says concerning them (Deuteronomy 26:4): “The priest shall take the basket from your hand [and set it down in from pf the altar of the LORD your God.”

וחומש – He (i.e., the foreigner/non-Kohen) who eats of them inadvertently pays the principal amount to the owners and the additional fifth to any Kohen that he desires.

ואסורים לזרים – it is taught [in the Mishnah] for no reason, for since they (i.e., the non-Kohen who partakes of these) are liable for the death penalty [if eaten willfully] and the payment of the additional fifth [in addition to the principal if eaten inadvertently], it is obvious that it is forbidden to foreigners (i.e., non-Kohanim). And for Rabbi Yehuda who stated that half the legal size is forbidden from the Torah, we have found [worthy] to say that is taught in the Mishnah “forbidden to non-Kohanim/foreigners” for half the legal size – that this is forbidden from the Torah, and there is no death [penalty] or [payment of] the additional fifth.

ועולים באחד ומאה – If it got mixed with one-hundred parts of unconsecrated things.

וטעונים רחיצת ידים – A Kohen who wishes to touch them must first [ritually] wash his hands , for one’s unknown hands (i.e., if they are defiled or not) invalidate the Terumah/heave-offering and First Fruits are also called/referred to as Terumah.

והערב שמש – An impure person (i.e., in this case, a Kohen), who ritually immersed himself cannot partake of the Terumah until sunset, as it is written (Leviticus 22:7): ‘As soon as the sun sets, he shall be pure; and afterward he may eat of the sacred donations [for they are his food].” And same law applies to the First Fruits.

משא"כ במעשר – which is permitted to foreigners (i.e., non-Kohanim). But it is forbidden to purchase with the monetary value of the Second Tithe/Ma’aser Sheni an impure animal or slaves and land, and it is made void with a majority of it where there is not an act that makes it permissible. But he who touches it does not require the ritual washing of the hands, and it does not require [waiting until] sunset for we have said: He may immerse and come up and eat the Second Tithe.