Pesachim 33A

הזיד במעילה במיתה ⁠— רבי היא, דתניא: הזיד במעילה, רבי אומר: במיתה, וחכמים אומרים: באזהרה.

that one who intentionally misuses consecrated items is liable to receive death at the hand of Heaven? It is R' Yehuda HaNasi. As it was taught in a baraita: With regard to one who intentionally misuses consecrated items, R' Yehuda HaNasi says that he is liable to receive death at the hand of Heaven. The Rabbis say: he violates a warning, a standard prohibition, and is flogged.

מאי טעמא דרבי? אמר רבי אבהו: גמר ״חטא״ ״חטא״ מתרומה. מה תרומה במיתה ⁠— אף מעילה במיתה.

The Talmud asks: What is the reason for the opinion of R' Yehuda HaNasi? From where does he derive his opinion? R' Abbahu said: He derives it by means of a verbal analogy between the word sin stated with regard to misuse of consecrated items and the word sin stated with regard to teruma. With regard to misuse of consecrated items, the verse states: “If any one commits a trespass, and sins through error, in the sacred items of YHWH” (Leviticus 5:15); with regard to teruma, the verse states: “Lest they bear sin for it, and die due to it, if they profane it” (Leviticus 22:9). R' Yehuda HaNasi makes the following comparison: Just as eating teruma is punishable by the death penalty, so too, misusing consecrated items is punishable by the death penalty.

ומינה: מה תרומה בכזית אף מעילה בכזית!

From this verbal analogy, the comparison between teruma and misuse of consecrated property can be extended to other issues as well: Just as one is punished only for eating at least an olive-bulk of teruma, so too, one is punished for misusing consecrated items only if there is at least an olive-bulk of consecrated items. This indicates that the baraita cannot be explained in accordance with the opinion of Abba Shaul, who requires that the item be worth at least a peruta.