Shevi'is9: 9
מִי שֶׁהָיוּ לוֹ פֵירוֹת שְׁבִיעִית שֶׁנָּפְלוּ לוֹ בִּירוּשָּׁה אוֹ שֶׁנִּתְּנוּ לוֹ בְּמַתָּנָה — רַבִּי אֱלִיעֶזֶר אוֹמֵר: יִנָּתְנוּ לְאוֹכְלֵיהֶן. וַחֲכָמִים אוֹמְרִים: אֵין הַחוֹטֵא נִשְׂכָּר. אֶלָּא יִמָּכְרוּ לְאוֹכְלֵיהֶן, וּדְמֵיהֶם יִתְחַלְּקוּ לְכָל אָדָם. הָאוֹכֵל מֵעִיסַּת שְׁבִיעִית עַד שֶׁלֹּא הוּרְמָה חַלָּתָהּ, חַיָּיב מִיתָה.
If] one had seventh [-year] produce which he inherited or which was given to him as a present — R’ Eliezer says: They must be given to those who will eat them. But the Sages say: A sinner should not profit. Rather, they should be sold to their owner, and the money should be distributed. One who eats from a seventh [-year] dough before its challah has been separated from it is liable for [Divinely imposed] death.