Sheviis 9:8-9

Sheviis 9:8

If a person had sabbatical year produce on hand when the time for its removal arrived, he would take three meals’ worth of produce for each person and remove the rest. The needy may eat it after its removal but people of means may not; this is the opinion of Rabbi Yehuda. Rabbi Yossi says that both needy and well-off people may eat the produce after its removal.

Sheviis 9:9

If one received sabbatical produce as an inheritance or as a gift, Rabbi Eliezer says he should give it to whoever will eat it (and he may join them). The Sages say that one who violates the law should not be rewarded (by being permitted to eat it), therefore it should be sold and the money given to whomever. If a person eats sabbatical dough before the portion called challah has been separated from it, he is deserving of death from Heaven. (This is the penalty for eating challah if someone is not a kohein; tithes are suspended in the sabbatical year but challah still applies.)