Avodas Kochavim 4:14
Regarding firstborn animals and animal tithes that are in a condemned city, the unblemished ones are considered consecrated as sacrifices and must be left to die. The blemished ones are considered to be “its animals” (Deuteronomy 13:16) and are destroyed.
Regarding terumah (tithes) in a condemned city, if it was already given to a kohein (priest), it should be left to rot because it is his personal property. If it is still in the hands of a Yisroel (a “regular” Jew), who must give it to a kohein, then it is delivered to a kohein in another city because it is considered divine property.
Avodas Kochavim 4:15
Second tithe produce, the money used to redeem second tithe produce, and holy writings that are in a condemned city must be stored away.