Terumos 6:3-4

Terumos 6:3

If someone accidentally fed his workers or his guests terumah, he pays the original value and they pay the added fifth; this is the opinion of Rabbi Meir. The Sages say that the ones who ate must repay the value plus the fifth but their host must pay them the value of the meals that he was supposed to provide.

Terumos 6:4

If a person stole terumah but did not eat it, he must pay back twice the value of terumah. (Paying back double is the standard penalty for theft and terumah is cheaper than chullin.) If the thief ate it, he must pay twice the value plus the added fifth; of these, one value is from terumah, while the other value and the fifth are from chullin. If a person stole sanctified terumah and ate it, he pays the value plus two fifths – a fifth for eating terumah and a fifth for misappropriating sanctified items. He does not pay twice the value because the penalty of double payments does not apply to sanctified items.