Peah4: 8
כַּיּוֹצֵא בוֹ: הַמַּקְדִּישׁ פֵּרוֹתָיו עַד שֶׁלֹּא בָאוּ לְעוֹנַת הַמַּעַשְׂרוֹת, וּפְדָאָן — חַיָּבִין. מִשֶּׁבָּאוּ לְעוֹנַת הַמַּעַשְׂרוֹת, וּפְדָאָן — חַיָּבִין. הִקְדִּישָׁן עַד שֶׁלֹּא נִגְמְרוּ, וּגְמָרָן הַגִּזְבָּר, וְאַחַר כָּךְ פְּדָאָן — פְּטוּרִין, שֶׁבִּשְׁעַת חוֹבָתָן הָיוּ פְטוּרִין.
Similarly: [If] one consecrated his fruits before they arrived at the tithing stage, and redeemed them, they are liable. [If he consecrated them] after they arrived at the tithing stage, and he redeemed them, they are liable. [If] he consecrated them before they were finished, and the Temple clerk finished them, and after this [the owner] redeemed them, they are exempt, since at the time of their liability they were exempt.