Berakhot 47B

״מכל מעשרתיכם תרימו״. ומה ראית? האי אידגן והאי לא אידגן.

“From all of that is given to you, you should set apart that which is YHWH’s teruma” (Numbers 18:29). God’s teruma, teruma gedola, must be taken from all of the Levites’ gifts. The Talmud asks: And what did you see that led you to require teruma gedola from first tithe that was taken from grain in piles and not from first tithe that was taken from grain on stalks? Abaye answers: This, after it was threshed and placed into piles, is completely processed and has become grain, and that, which remained on the stalk, did not yet become grain. The verse regarding teruma gedola states: “The first of your grain” (Deuteronomy 18:4), is given to the priest. Once it is considered grain, the right of the priest takes effect and the Levite is required to separate teruma gedola.

מעשר שני והקדש שנפדו: פשיטא! הכא במאי עסקינן ⁠— כגון שנתן את הקרן, ולא נתן את החומש. והא קא משמע לן דאין חומש מעכב.

The Mishnah states that if, among the diners, one ate second tithe and consecrated food that were redeemed, he may be included in a zimmun.The Talmud remarks: It is obvious that if these items were redeemed that one could participate in a zimmun. The Talmud responds: With what are we dealing here? We are dealing with a case where the consecrated property was not completely redeemed, i.e., where one gave payment for the principal, the value of the tithe, but he did not give payment for the fifth that he must add when redeeming items that he consecrated; and the Mishnah teaches us that failure to add the fifth does not invalidate the redemption.