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Bikkurim 3:12
Bikkurim3: 12
לְמָה אָמְרוּ הַבִּכּוּרִים כְּנִכְסֵי כֹהֵן? שֶׁהוּא קוֹנֶה מֵהֶם עֲבָדִים וְקַרְקָעוֹת וּבְהֵמָה טְמֵאָה. וּבַעַל חוֹב נוֹטְלָן בְּחוֹבוֹ, וְהָאִשָּׁה בִכְתֻבָּתָהּ, כְּסֵפֶר תּוֹרָה. וְרַבִּי יְהוּדָה אוֹמֵר: אֵין נוֹתְנִין אוֹתָם אֶלָּא לְחָבֵר בְּטוֹבָה. וַחֲכָמִים אוֹמְרִים: נוֹתְנִין אוֹתָם לְאַנְשֵׁי מִשְׁמָר, וְהֵם מְחַלְּקִין בֵּינֵיהֶם, כְּקָדְשֵׁי הַמִּקְדָּשׁ.
In regard to what did they say that the bikkurim are the property of the Kohen? In that he acquires with them slaves, land, and nonkosher animals. And a creditor takes them for his debt, and the woman for her mar- riage contract, like a Torah scroll. And R' Yehudah says: We may not give them other than to a chaver “betovah.” But the Sages say: We give them to the men of the watch, and they divide [the bikkurim] among themselves, like the holy things of the Beis HaMikdash.
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