Yerushalmi Terumot 4:2 ירושלמי תרומות ד׳:ב׳

MISHNAH: If somebody’s produce was in a storage bin and he gave a seah to a Levite and a seah to a poor person, one may separate another eight se’ot and eat them, the words of Rebbi Meïr. But the Sages say, he separates only according to the computation^14,For this Mishnah, Maimonides gives one but R. Simson and R. Isaac Simponti each give three explanations. Maimonides and R. Simson in his last explanation assume that the Mishnah speaks only of the farmer who is a Fellow. He gave the gifts to the Levite and the poor without saying anything; later he declares them to be tithes. R. Meir gives him credit for all he gave; the Sages declare that he may use as profane only four times the amount of tithes still in existence at the time of declaration.¹⁵An explanation suggested by the Halakhah is R. I. Simponti’s last: The farmer is a vulgar person (as defined in the Introduction to Demay) who may be trusted to have given heave but not tithes. If he was seen giving one seah to a Levite and one (or at least 9/10 of a seah) to the poor (in a year when tithe of the poor was due), we may assume that they were given as tithes, or the farmer, when interrogated, may retroactively declare them to be tithes; eight se’ot (or exactly 8 1/10) are now in order and any of his workers who is a Fellow (as defined in the Introduction to Demay) may eat up to that amount, in the opinion of R. Meïr. But the Sages say, he has to treat any produce of the vulgar farmer according to the rules of demay, cf. Demay 7:3..

HALAKHAH: Rebbi Eleazar in the name of Rebbi Hoshaiah: They treated it following the rules of a worker who does not trust his employer¹⁵An explanation suggested by the Halakhah is R. I. Simponti’s last: The farmer is a vulgar person (as defined in the Introduction to Demay) who may be trusted to have given heave but not tithes. If he was seen giving one seah to a Levite and one (or at least 9/10 of a seah) to the poor (in a year when tithe of the poor was due), we may assume that they were given as tithes, or the farmer, when interrogated, may retroactively declare them to be tithes; eight se’ot (or exactly 8 1/10) are now in order and any of his workers who is a Fellow (as defined in the Introduction to Demay) may eat up to that amount, in the opinion of R. Meïr. But the Sages say, he has to treat any produce of the vulgar farmer according to the rules of demay, cf. Demay 7:3..

The following is obvious: If the produce was burned, the heave becomes invalid¹⁶Heave was given only for part of the produce, as in Mishnah 1. If the produce then was destroyed, it was never made clear which particular grain was put in order by the heave; the same applies for tithes. Since the heave now does not put anything in order, it is not heave and the Cohen may not consume it before he separates heave and tithes.. If the heave was burned, when the produce will be consumed, the heave will retroactively have been sanctified¹⁷Following the statement in Halakhah 1, that the selected produce will all be profane..