BT Ber 36a(18) :התם לית ליה עילויא אחרינא הכא אית ליה עילויא אחרינא "בפת‏ : in that case it [i.e. oil from olives] does not have another (further) elevation of status. In this case it [i.e. flour made from wheat] has another (further) elevation of status into bread
See the entire entry for ˁillūy, ˁillūyā v.n.D evaluation