Numbers 18:27

ונחשב לכם תרומתכם כדגן מן הגרן AND THIS YOUR HEAVE OFFERING SHALL BE RECKONED UNTO YOU AS THOUGH IT WERE THE CORN OF THE THRESHING FLOOR — i.e. the heave-offering of your tithe is forbidden to laymen and to unclean priests, and such of these as eat it of set purpose incur the death penalty, or, if they have eaten it inadvertently, pay in addition to the capital sum a fifth, just as in the case of “T’rumah Gedolah” (the T’rumah set apart by the ordinary Israelite) which is termed the “firstling of the corn” from the threshing floor. וכמלאה מן היקב AND AS THE FULNESS OF THE WINE PRESS — the heave offering of wine and oil which is taken out of the wine-press. מלאה is a term for “ripening”; it is the produce that becomes full. יקב is the pit in front of the wine-press into which the wine runs. The expression יקב always denotes an excavation in the ground. Similar is (Zechariah 14:10) יקבי המלך, “the pits of the King”, that is, the ocean (cf. Rashi on that verse) — the cavity which the King of the Universe has excavated.

וְנֶחְשַׁ֥ב לָכֶ֖ם תְּרוּמַתְכֶ֑ם כַּדָּגָן֙ מִן־הַגֹּ֔רֶן וְכַֽמְלֵאָ֖ה מִן־הַיָּֽקֶב׃

And this your gift shall be reckoned to you, as though it were the corn of the threshingfloor, and as the fulness of the winepress.