Gitin3: 4
שְׁלשָׁה דְבָרִים אָמַר רַבִּי אֶלְעָזָר בֶּן פַּרְטָא לִפְנֵי חֲכָמִים, וְקִיְּמוּ אֶת דְּבָרָיו: עַל עִיר שֶׁהִקִּיפָהּ כַּרְקוֹם, וְעַל הַסְּפִינָה הַמִּטָּרֶפֶת בַּיָּם, וְעַל הַיּוֹצֵא לִדּוֹן — שֶׁהֵן בְּחֶזְקַת קַיָּמִין. אֲבָל עִיר שֶׁכְּבָשָׁהּ כַּרְקוֹם, וּסְפִינָה שֶׁאָבְדָה בַיָּם, וְהַיּוֹצֵא לֵהָרֵג — נוֹתְנִין עֲלֵיהֶן חֻמְרֵי חַיִּים וְחֻמְרֵי מֵתִים: בַּת יִשְׂרָאֵל לְכֹהֵן, וּבַת כֹּהֵן לְיִשְׂרָאֵל — לֹא תֹאכַל בַּתְּרוּמָה.
R' Elazar ben Parta said three things before the Sages, and they confirmed his words: Concerning [the people in] a city besieged by an army, and [those in] a ship storm tossed at sea, and one who goes to be tried —- they are presumed to be alive. But [concerning people in] a city captured by an army, and [those in] a ship lost at sea, and one who goes to be executed —- the stringencies of the living and the stringencies of the dead are applied to them: The daughter of a non-Kohen [married] to a Kohen and the daughter of a Kohen [married] to a non-Kohen may not eat of terumah.