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The formation of terumah is parallel to the formation of tenufah ('תְּנוּפָה, wave offering) from the verb stem nuf, "to wave," and both are found in the Hebrew Bible. [3] In a few verses, English Bible translations (such as the King James Version) have translated "heave offering," by analogy with "wave offering":
Various other offerings are also described as being waved as part of their ritual. After the ritual, the wave-offering then became the property of the priests. The noun tenufah (waving) is formed from the verb nuf in the same way as terumah, the heave offering, is formed from rum "heave."
There were two kinds of terumot given to the priest: the regular heave-offering, known also as the terumah gedolah ("great heave-offering"), which the Israelites were required to give to the priest from the produce of their fields; the other was the terumat ma'aser ("tithe of the heave-offering"), namely, the gift that the Levites were required ...
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The difference between the two is slight and mostly a matter of style: an LOI is typically written in letter form and focuses on the parties' intentions; a term sheet skips most of the formalities and lists deal terms in bullet-point or similar format. There is an implication that an LOI only refers to the final form.
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