Demai5: 8
הַלּוֹקֵחַ טֶבֶל מִשְּׁנֵי מְקוֹמוֹת — מְעַשֵּׂר מִזֶּה עַל זֶה, אַף עַל פִּי שֶׁאָמְרוּ: אֵין אָדָם רַשַּׁאי לִמְכֹּר טֶבֶל אֶלָּא לְצֹרֶךְ.
[If] someone buys tevel from two places, he may tithe from this [purchase] on behalf of that [one]. Even though they said [this, nevertheless,] a person is not permitted to sell tevel except for a need.