3,319. Stealing Terumah
Terumos 10:22
Let’s say that a Yisroel stole terumah from his mother’s father, who was a kohein, and ate it. Later, that grandfather died. In such a case, he may not make repay himself. Rather, he must repay it to another heir who is a kohein. Similarly, if a Yisroel inherited terumah from his mother’s father and ate it, if a lender accepted terumah as payment and ate it, or if a woman received terumah as payment for her kesubah and ate it, they must repay the value and the extra fifth to a kohein who is a chaveir, who then pays them the value of the terumah that they ate.
Terumos 10:23
If someone steals terumah but doesn’t eat it, he repays the owner twice its value (the standard penalty for theft). This is based on the value of terumah (which is worth less than regular produce). If he stole terumah and ate it, he must repay twice its value plus a fifth of that value. In other words, he must repay the principal plus an extra fifth from secular produce, plus the value again based on the cost of terumah.