Niddah 6:7-8

Niddah 6:7

Any animal that is obligated in the first shearing is also obligated in gifts to the kohein but not everything that is obligated in gifts to the kohein is also obligated in the first shearing.

Niddah 6:8

Whatever produce is obligated in removal is obligated in shemittah (the sabbatical year) but some things are obligated in shemittah without being obligated in removal.