Terumah And Maaser

(יט) כֹּ֣ל ׀ תְּרוּמֹ֣ת הַקֳּדָשִׁ֗ים אֲשֶׁ֨ר יָרִ֥ימוּ בְנֵֽי־יִשְׂרָאֵל֮ לַֽה' נָתַ֣תִּֽי לְךָ֗ וּלְבָנֶ֧יךָ וְלִבְנֹתֶ֛יךָ אִתְּךָ֖ לְחָק־עוֹלָ֑ם בְּרִית֩ מֶ֨לַח עוֹלָ֥ם הִוא֙ לִפְנֵ֣י ה' לְךָ֖ וּלְזַרְעֲךָ֥ אִתָּֽךְ׃

Numbers 18:19

(19) All the heave-offerings of the holy things, which the children of Israel offer unto the LORD, have I given thee, and thy sons and thy daughters with thee, as a due for ever; it is an everlasting covenant of salt before the LORD unto thee and to thy seed with thee.’

Give Terumah to Hashem

במדבר י״ח:כ״ח

(כח) כֵּ֣ן תָּרִ֤ימוּ גַם־אַתֶּם֙ תְּרוּמַ֣ת ה' מִכֹּל֙ מַעְשְׂרֹ֣תֵיכֶ֔ם אֲשֶׁ֣ר תִּקְח֔וּ מֵאֵ֖ת בְּנֵ֣י יִשְׂרָאֵ֑ל וּנְתַתֶּ֤ם מִמֶּ֙נּוּ֙ אֶת־תְּרוּמַ֣ת ה' לְאַהֲרֹ֖ן הַכֹּהֵֽן׃

Numbers 18:28

(28) Thus ye also shall set apart a gift unto the LORD of all your tithes, which ye receive of the children of Israel; and thereof ye shall give the gift which is set apart unto the LORD to Aaron the priest.

Give Terumah to a Kohen

בבא קמא יג. 5

שאני מתנות כהונה דכי קא זכו משלחן גבוה קא זכו

Bava Kamma 13a:2

Priestly gifts are altogether different, as those who are entitled to them enjoy that privilege as guests at the divine table.

משנה תרומות ו׳:א׳

(א) האוכל תרומה שוגג, משלם קרן וחמש. אחד האוכל ואחד השותה ואחד הסך אחד תרומה טהורה ואחד תרומה טמאה, משלם חמשה וחמש חמשה. אינו משלם תרומה, אלא חלין מתקנים, והם נעשין תרומה, והתשלומין תרומה. אם רצה הכהן למחול, אינו מוחל.

Mishnah Terumot 6:1

(1) One who eats Terumah unintentionally must repay its principal value and a fifth whether he eats it or drinks it, or anoints himself with it, or whether the Terumah is pure or the Terumah is impure, he must pay its fifth and a fifth of that fifth [if he ate the fifth]. He may not repay with Terumah, but rather with tithed [already separated Terumah and Maaser] Chulin [non-sacred produce], which becomes Terumah. And the Tashlumin [payments for what was wrongfully eaten] also become Terumah and if the priest wishes to forego [the payments], he cannot forego.

Rules if someone eats Terumah by mistake

במדבר י״ח:ז׳

(ז) וְאַתָּ֣ה וּבָנֶ֣יךָ אִ֠תְּךָ תִּשְׁמְר֨וּ אֶת־כְּהֻנַּתְכֶ֜ם לְכָל־דְּבַ֧ר הַמִּזְבֵּ֛חַ וּלְמִבֵּ֥ית לַפָּרֹ֖כֶת וַעֲבַדְתֶּ֑ם עֲבֹדַ֣ת מַתָּנָ֗ה אֶתֵּן֙ אֶת־כְּהֻנַּתְכֶ֔ם וְהַזָּ֥ר הַקָּרֵ֖ב יוּמָֽת׃ (ס)

Numbers 18:7

(7) And thou and thy sons with thee shall keep your priesthood in everything that pertaineth to the altar, and to that within the veil; and ye shall serve; I give you the priesthood as a service of gift; and the common man that draweth nigh shall be put to death.’

Pasuk stating that eating Terumah is like an "avodah"

Trumah has no designated quantity, and according to Torah law, even a single grain of wheat exempts the entire silo (Kiddushin 58b). And even though the Sages gave a required amount, this amount must not be precisely measured; so even according to Rabbinic law there is no exact amount (Rambam Trumot 3:4).

A Levi must also give maaser on his own produce, but the Rambam writes that this is only for a specific reason: because he has to give trumat maaser, which is itself a kind of trumah, on the maaser (Rambam Maaser 1:3). The implication is that were it not for the trumat maaser, there would be no need for the Levi to give maaser (Drisha Yoreh Deah 331:20).

Jewish agriculture followed a seven year cycle -- with the farming observing the Sabbatical every seventh year. On the 1st, 2nd, 4th, and 5th year of this cycle, after separating the First Maaser, a second tithe was taken from the remaining crop. This produce was taken to Jerusalem and eaten there.

Mitzvat Asseh #127, #128, #130
Maaser Rishon, Sheni, and Ani