Talmud for Terumot 9:2

.What is the difference between them? Rebbi Simeon says, he separates and takes money from the tribe¹²⁸He separates heave of the tithe and sells it (cheaply, because there are few qualified buyers) to the Cohen. The Sages would require the heave to be given as a gift.. The rabbis say that he separates and does not take money from the tribe. But is it not even like heave from outside the Land, does he not take money from the tribe¹²⁹In those parts of the Land conquered and sanctified by Moses and Joshua but not settled by the returnees from Babylonia, heave and tithes were taken as a remembrance and sold to the Cohanim. Outside the Biblical boundaries, no heave was ever taken (and could not be taken because that land is impure.)? Maybe it was said on the principle of ṭevel for produce of the Gentile¹³⁰The statement of R. Joḥanan never was meant as commentary on our Mishnah but as a remark on the status of produce grown by a Gentile in the Land of Israel. Hence, the inference about the stand taken by the Sages in our Mishnah is invalid.? Since we have stated: Rebbi Jehudah and Rebbi Simeon say, a Gentile may acquire real estate in the Land of Israel to free it from the tithes imposed on it¹³¹They disagree with R. Meïr who holds that all land in the Land of Israel is subject to heave and tithes, irrespective of the owner; cf. Peah Chapter 4, Notes 129–131.. Rebbi Jeremiah, Rebbi Ḥiyya. in the name of Rebbi Joḥanan: Rebbi Simeon agrees that nevertheless he¹³²The Jew who buys produce grown in the Land by a Gentile. This obligation is one of tradition. must separate tithes as a matter of practice.