<m.Terumoth 6.4>  

If one steals Terumah but did not eat it, he must return twofold at the price of the Terumah. If he had eaten it, he must pay twice the value plus a Fifth: one value and a Fifth from hullin, and the other value at the price of Terumah. If one steals the Terumah of dedicated property and ate it, he must repay two Fifths, in addition to the value, for to dedicated things [the Law of] twofold restitution does not apply.

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