3,320. Stealing Consecrated Terumah
Terumos 10:24
If someone steals and eats terumah that was consecrated for Temple upkeep, he need not pay double (the penalty for theft) because double wasn’t paid to the Temple as we will discuss IY”H in Hilchos Geneivah. However, the thief must repay the value of the terumah plus two extra fifths – one for eating terumah and one the other for benefitting from consecrated goods. If the terumah was the volume of an olive and not worth a perutah (a small denomination of coin), he repays it to the kohanim. If the terumah was worth a perutah, regardless of its size, then he repays it to the Temple.
Terumos 10:25
The reason the prohibition of consecrated property is added to the prohibition of terumah is because the terumah was prohibited to non-kohanim but permitted to kohanim. Once it was consecrated, it became prohibited even to kohanim. Therefore, a separate prohibition was added onto it even for a Yisroel. The rules for such things were discussed in Hilchos Issurei Biah and Hilchos Maachalos Assuros.