Gitin5: 4
יְתוֹמִים שֶׁסָּמְכוּ אֵצֶל בַּעַל הַבַּיִת, אוֹ שֶׁמִּנָּה לָהֶן אֲבִיהֶן אַפּוֹטְרוֹפּוֹס — חַיָּב לְעַשֵּׂר פֵּרוֹתֵיהֶן. אַפּוֹטְרוֹפּוֹס שֶׁמִּנָּהוּ אֲבִי יְתוֹמִים — יִשָּׁבַע; מִנָּהוּ בֵית דִּין — לֹא יִשָּׁבַע. אַבָּא שָׁאוּל אוֹמֵר: חִלּוּף הַדְּבָרִים.  הַמְטַמֵּא, וְהַמְדַמֵּעַ, וְהַמְנַסֵּךְ: בְּשׁוֹגֵג — פָּטוּר; בְּמֵזִיד — חַיָּב. הַכֹּהֲנִים שֶׁפִּגְּלוּ בַמִּקְדָּשׁ מְזִידִין חַיָּבִין.
Orphans who relied upon a householder, or if their father appointed an administrator for them —- he is obligated to tithe their produce. An administrator appointed by the orphans' father must swear; [if] appointed by the court, he need not swear. Abba Shaul says: The reverse [is true].  One who ritually contaminates [another's food], or one who mixes [it] with terumah, or one who offers [another's wine as] a libation [for idol-worship], if [he did it] inadvertently, he is not liable; if deliberately, he is liable. Kohanim who deliberately rendered [an offering] in the Sanctuary piggul are liable.