Bikkurim 2:2-3

Bikkurim 2:2

Some rules apply to tithes and first fruits but not to terumah. Tithes and first fruits must be brought to Jerusalem, there are texts to recite when presenting them, and a person may not eat them on the day he is bereaved, though Rabbi Shimon permits a bereaved person to eat first fruits. Tithes and first fruits must be removed before Pesach in the fourth and seventh years of the sabbatical cycle, though Rabbi Shimon does not require first fruits to be removed. If any amount of second tithe or first fruits became mixed with chullin (regular, non-sanctified food) in Jerusalem, it is not treated as chullin. Whatever grows from them in Jerusalem is likewise not treated as chullin, so it may not be eaten by non-kohanim or animals, though Rabbi Shimon permits it. All of these rules apply to tithes and first fruits but not to terumah.

Bikkurim 2:3

Some rules apply to terumah and tithes but not to first fruits. One may not eat any of the produce until he has separated terumah and tithes; terumah and tithes have a prescribed measure; terumah and tithes must be taken from all kinds of produce; terumah and tithes apply whether the Temple is standing or not; sharecroppers, renters, squatters and those who seize land by force are obligated in terumah and tithes. These rules apply to terumah and tithes but not to first fruits.