3,245. Maaser in the Form of Stalks
Terumos 3:13
Let’s say that a Yisroel takes first tithe while the grain is still in the form of stalks. He gives it to a Levi before it is threshed and before he takes the terumah gedolah from it. In such a case, the Levi need not separate the terumah gedolah from it after threshing it; only terumas maaser need be taken. However, if the Yisroel threshed the grain, separated maaser and gave it to the Levi before taking terumah gedolah, then the Levi must separate both terumah gedolah and terumas maaser. This is because once the grain has been threshed, it becomes obligated in terumah. This is derived from Deuteronomy 18:4, “The first of your grain” (i.e., once it’s in the form of grain).
Terumos 3:14
If a Levi takes grain in the form of stalks, he may not give the kohein terumah in stalks. Rather, we require him to thresh and winnow it, and then give the kohein a tenth of the tenth from the resulting grain; the Levi doesn’t have to give the kohein a tenth of the straw or the chaff. If the Levi separates terumas maaser in the form of stalks as he received it, he must crush it and give the kohein both the grain and the straw. The reason he must crush it in this case is as a penalty for accepting the tithe in the form of stalks, thereby avoiding the obligation to give the kohein terumah gedolah.