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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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Alternative public offering, an alternative to an initial public offering; Direct public offering, a method by which a business can offer stock directly to the public; Follow-on offering, an issuance of stock after the company's initial public offering
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