All gifts of the priesthood that are inside the Holy Temple are gifts ascribed to God or to a priest, while gifts within the limits are ascribed to the owners.

Deuteronomy 18:3-4 says,וזה יהיה משפט הכהנים מאת העם מאת זבחי הזבח אם שור אם שה ונתן לכהן הזרע והלחיים והקבה. ראשית דגנך תירשך ויצהרך וראשית גז צאנך תתן לו(And this shall be the priests' due from the people, from them that offer a sacrifice, whether it be ox or sheep, that they shall give unto the priest the shoulder, and the two cheeks, and the maw. The first-fruits of your corn, of your wine, and of your oil, and the first of the fleece of your sheep, shall you give him), ascribing the gifts to the owners.