Mishnayos Terumos Perek 1 Mishnah 5

אין תורמין מן הלקט מן השכחה ומן הפאה – whomever has a heap of produce, pending the separation of sacred gifts to the Kohanim and Levites may not set aside upon it priest’s due from produce that fell, was forgotten [in the field] or from the corner of the field that is in his hand, as these are gifts to the poor and one cannot to make his heaps of produce pending separation of the sacred gifts legally fit for use by giving the priestly due with the gifts to the poor.

Concerning that which is הפקר/ownerless, it is written (Deuteronomy 14:29): “Then the Levite, who has not hereditary portion as you have….” from what you have and that he lacks, you are required to give, excluding that which is ownerless, for both your hand and his hand are equivalent [concerning this].

ולא ממעשר ראשון שנטלה תרומתו – We do not donate from it the Kohen’s share of the produce (2%) on a pile of produce requiring separation of Levitical and Priestly tithes that is in his hand, and it was necessary for us to teach where they placed the son of a Levite ahead of a Kohen with regard to sheaves that are exempt from the “great Terumah”[the 2% that goes to the Kohen], and specifically where he took his priest’s due , but where he did not take his priest’s due, he can make the donation as it is taught in [Midrash] Sifrei [Bemidbar/Numbers, Piska 119] : From where does the son of a Levite who wanted to take from his First Tithe – the Great Terumah (the 2% for the Kohen), from where [do we learn] that he may do this? As the inference teaches us: (Numbers 18:24): “For it is the tithes set aside by the Israelites as a gift to the LORD [that I gave to the Levites their share]...,” that if he wanted to make it priest’s due for others, he may do so; he may, even after he has taken his priest’s due – he may make it priest’s due for others, as the inference teaches us (Numbers 18:29): “the part that of that is to be consecrated.” As long as its holiness is within it, he can make it Terumah/priest’s due for others; but if its holiness is not within it, he cannot make it Terumah for others.

ולא ממעשר שני והקדש שנפדו – This Tanna holds that Second Tithe [belongs] to On-High (God), and where it wasn’t redeemed, it is obvious that he cannot to make things legally fit for use by giving the priestly dues with his pile of produce which is forbidden to be eaten pending the separation of priestly gifts with the monies of On-High (God); but, where they had been redeemed, I might think I would say, that he is able to make them “the great Terumah’ (the 2% gift to the Kohen) on his produce which is forbidden to be eaten pending the separation of priestly gifts, and should you say, that this also is obvious, for that which is completely non-sacred is what is necessary, for where they were zealous with the sheaves, where he is exempt from [donating] the priest’s due/Terumah Gedolah , as we explained for First Tithe. והקדש שנפדה – It is also necessary when he sanctifies (i.e., as a gift to the Temple) produce which is forbidden to be eaten pending the separation of priestly gifts, and the treasure has smoothed out the pile and afterwards redeemed it, that it is exempt from Terumah/priest’s due. -

מן הפטור על החיוב – such as from produce that had not yet grown one-third (i.e., not one-third ripe), which are exempt from tithes on the produce instead of from produce that had grown one-third (i.e., that was one-third ripe).

ולא מן התלוש על המחובר – as it is written (Numbers 18:26): “you shall set aside from them [one-tenth of the tithe as a gift to the LORD],” you shall not give from what is detached instead of what is attached, and not what is attached instead of what is detached, for the language הרמה/separating the priest’s gift does not belong other than with detached [produce], and from it, it implies, that the priest’s due and the non-sacred produce are similar.

מן החדש על הישן – from the produce of this year instead of the produce from the previous year nor the produce from the previous year instead of from the produce of this year, as it is written (Deuteronomy 14:22): “that is brought from the field every year,” but a field that produces two harvesting seasons in a year such as a field which needs irrigation you make the gift of priest’s due from this [year] instead of from the produce of the previous year.

ולא מפירות הארץ על פירות חוצה לארץ – As it is written (Leviticus 27:30): “All tithes from the land, whether seed from the ground [or fruit from the tree, are the LORD’s…,” the Biblical verse reveals concerning [First] Tithe and the same law applies for Terumah/priest’s due, and similarly, one does not donate as priest’s due from the produce of the Land of Israel instead of the produce that is found in Syria, nor from the produce that is in Syria instead of the produce from the Land of Israel.