Yevamot

And the clean person shall sprinkle upon the unclean,  [since] clean [was mentioned]  the implication must be that he is [somewhat unclean.  Thus it was taught that a tebul yom  is permitted to prepare the red heifer. R. Shesheth was asked: Is an uncircumcised person permitted to eat tithe:  Is tithe deduced from the paschal lamb in the case of circumcision  as the paschal lamb is deduced from tithe in the case of the mourning of an onan,  or may only the major [sanctity] be deduced from the minor but not the minor from the major [sanctity]? He replied. You have learned this: In respect of terumah and the first ripe fruits  one may incur the penalties of death  and a fifth;  these furthermore are forbidden to non-priests, they are the [undisputed] property of the priest,  they are neutralized  in one hundred and one,  and they require washing of the hands,  and sunset,  All these restrictions apply to terumah and bikkurim only but not to tithe.  Now, if that were so,  it should have been stated here, 'The uncircumcised is forbidden to eat of them, which prohibition is not applicable to tithe'!  — He might have taught some  and omitted others. What else did he omit that he should have omitted this?  — He omitted the following. In the final clause while it was stated: 'Some restrictions apply to tithe and the first ripe fruits, but not to terumah, since tithe and the first ripe fruits must be brought to the appointed place,  they require confession  and are forbidden to an onan, and R. Simeon permits [the bikkurim to an onan]; they are,  furthermore, subject to removal;  but R. Simeon exempts them',  [the laws that] they may not be burned  even when levitically unclean,