284. Time and Tithes: The prohibition against eating untithed produce
They shall not profane the holy things…that they separate to Hashem (Leviticus 22:15)
The Talmud in Sanhedrin (83a) clarifies the meaning of this verse. The referent is that which they will separate (yarimu), i.e. terumah is yet to be taken. (It’s easier to see in the original Hebrew.) Produce from which terumah has not yet been separated is called tevel and no one may eat it – not even kohanim, who will eat the terumah once separated! Eating tevel comes with a heavenly death penalty, so it’s a serious offense!
If the terumah gedolah, the main terumah, was separated but the other tithes were not, it is still forbidden to eat this produce, though it would not carry a heavenly death penalty. (See Talmud Makkos 16b, based on Deuteronomy 12:17.)
The basis of this mitzvah is what we said in Mitzvah #279, that terumah is something special. It’s not just regular fruit or grain and we should not treat it lightly because doing so is in small part like treating God lightly.
This mitzvah applies to everyone, men and women, even kohanim (who eat terumah) and Leviim (who eat tithes). It is discussed in the Talmud in tractate Sanhedrin on page 83a and in Makkos on 16b; in the Mishna, it is discussed throught the tractates in the order of Zeraim. This mitzvah is codified in the Shulchan Aruch in Yoreh Deah 331. This mitzvah is #153 of the 365 negative mitzvos in the Rambam’s Sefer HaMitzvos and #18 of the 26 mitzvos that can only be performed in Israel according to the Steipler Gaon.