Or HaChaim on Leviticus 22:14/אור החיים על ויקרא כ״ב:י״ד

1 ונתן לכהן את הקדש, "and he shall give to the priest the holy thing." Our sages in the sixth chapter of Terumot are divided about the meaning of this verse. Rabbi Eliezer holds that what is meant is anything which can potentially become holy, sacred may be used as compensation for the תרומה which a person had consumed inadvertently. Rabbi Akiva holds that only the same category of food which the person consumed inadvertently may be used as compensation for the תרומה which someone who was not entitled to ate inadvertently. Thus far the Mishnah. Perhaps Rabbi Akiva meant that by means of making this restitution the Torah considers it as if the guilty person had actually restored the holy things he had consumed and had recreated a situation similar to that which existed before he inadvertently ate the holy things.