מַעְשַׂר בְּהֵמָה נוֹהֵג בָּאָרֶץ וּבְחוּצָה לָאָרֶץ, בִּפְנֵי הַבַּיִת וְשֶׁלֹּא בִּפְנֵי הַבַּיִת, בַּחֻלִּין אֲבָל לֹא בַמֻּקְדָּשִׁין. וְנוֹהֵג בַּבָּקָר וּבַצֹּאן, וְאֵינָן מִתְעַשְּׂרִים מִזֶּה עַל זֶה. בַּכְּבָשִׂים וּבָעִזִּים, וּמִתְעַשְּׂרִין מִזֶּה עַל זֶּה. בֶּחָדָשׁ, וּבַיָּשָׁן, וְאֵינָן מִתְעַשְּׂרִין מִזֶּה עַל זֶּה. שֶׁהָיָה בַּדִּין, מָה אִם הֶחָדָשׁ וְהַיָּשָׁן שֶׁאֵינָן כִּלְאַיִם זֶה בָזֶה, אֵין מִתְעַשְּׂרִין מִזֶּה עַל זֶה. הַכְּבָשִׂים וְהָעִזִּים שֶׁהֵם כִּלְאַיִם זֶה בָזֶה, אֵינוֹ דִין שֶׁלֹּא יִתְעַשְּׂרוּ מִזֶּה עַל זֶה, תַּלְמוּד לוֹמַר (ויקרא כז), וָצֹאן, מִשְׁמָע כָּל צֹאן, אֶחָד: The mitzva of animal tithe is in effect both in Eretz Yisrael and outside of Eretz Yisrael, in the presence of, i.e., in the time of, the Temple and not in the presence of the Temple. It is in effect with regard to non-sacred animals but not with regard to sacrificial animals. And it is in effect with regard to the herd and the flock, but they are not tithed from one for the other; and it is in effect with regard to sheep and goats, and they are tithed from one for the other. And it is in effect with regard to animals from the new flock and with regard to animals from the old flock, but they are not tithed from one for the other. As by right, it should be inferred: If in the case of animals from the new flock and the old flock, which do not carry the prohibition of mating diverse kinds when mated with each other because they are one species, are nevertheless not tithed from one for the other, then with regard to sheep and goats, which do carry the prohibition of mating diverse kinds when mated with each other, is it not right that they will not be tithed from one for the other? Therefore, the verse states: “And all the tithe of the herd or the flock, whatever passes under the rod, the tenth shall be sacred to the Lord” (Leviticus 27:32), indicating that with regard to animal tithe, all animals that are included in the term flock are one species.
מַעְשַׂר בְּהֵמָה מִצְטָרֵף כִּמְלֹא רֶגֶל בְּהֵמָה רוֹעָה. וְכַמָּה הִיא רֶגֶל בְּהֵמָה רוֹעָה, שִׁשָּׁה עָשָׂר מִיל. הָיָה בֵּין אֵלּוּ לְאֵלּוּ שְׁלשִׁים וּשְׁנַיִם מִיל, אֵינָן מִצְטָרְפִין. הָיָה לוֹ בָאֶמְצָע, מֵבִיא וּמְעַשְּׂרָן בָּאֶמְצָע. רַבִּי מֵאִיר אוֹמֵר, הַיַּרְדֵּן מַפְסִיק לְמַעְשַׂר בְּהֵמָה: Animals subject to the obligation of animal tithe join together if the distance between them is no greater than the distance that a grazing animal can walk and still be tended by one shepherd. And how much is the distance that a grazing animal walks? It is sixteen mil. If the distance between these animals and those animals was thirty-two mil they do not join together. If he also had animals in the middle of that distance of thirty-two mil, he brings all three flocks to a pen and tithes them in the middle. Rabbi Meir says: The Jordan River divides between animals on two sides of the river with regard to animal tithe, even if the distance between them is minimal.
הַלָּקוּחַ אוֹ שֶׁנִּתַּן לוֹ מַתָּנָה, פָּטוּר מִמַּעְשַׂר בְּהֵמָה. הָאַחִים הַשֻּׁתָּפִין שֶׁחַיָּבִין בַּקָּלְבּוֹן, פְּטוּרִין מִמַּעְשַׂר בְּהֵמָה. וְשֶׁחַיָּבִין בְּמַעְשַׂר בְּהֵמָה, פְּטוּרִין מִן הַקָּלְבּוֹן. קָנוּ מִתְּפוּסַת הַבַּיִת, חַיָּבִין. וְאִם לָאו, פְּטוּרִין. חָלְקוּ וְחָזְרוּ וְנִשְׁתַּתְּפוּ, חַיָּבִּין בַּקָּלְבּוֹן וּפְטוּרִין מִמַּעְשַׂר בְּהֵמָה: One who purchases an animal or has an animal that was given to him as a gift is exempt from separating animal tithe. With regard to brothers and partners, i.e., brothers who are partners in the inheritance of their father, when they are obligated to add the premium [bakalbon] to their annual half-shekel payment to the Temple they are exempt from animal tithe. Conversely, those whose halakhic status is like that of sons who are supported by their father and are obligated to separate animal tithe are exempt from adding the premium. The mishna clarifies: If the brothers acquired the animals through inheritance from the property in the possession of their father’s house they are obligated in animal tithe; but if not, they are exempt. How so? If they divided the inheritance between them and then reentered a partnership, they are obligated to add the premium and are exempt from animal tithe.
הַכֹּל נִכְנָס לַדִּיר לְהִתְעַשֵּׂר, חוּץ מִן הַכִּלְאַיִם, וְהַטְּרֵפָה, וְיוֹצֵא דֹפֶן, וּמְחֻסַּר זְמָן, וְיָתוֹם. אֵיזֶהוּ יָתוֹם, כּל שֶׁמֵּתָה אִמּוֹ אוֹ שֶׁנִּשְׁחָטָה. רַבִּי יְהוֹשֻׁעַ אוֹמֵר, אֲפִלּוּ נִשְׁחֲטָה אִמּוֹ וְהַשֶּׁלַח קַיָּם, אֵין זֶה יָתוֹם: All cattle, sheep, and goats enter the pen to be tithed, except for an animal crossbred from diverse kinds, e.g., a hybrid of a goat and a sheep; a tereifa; an animal born by caesarean section; one whose time has not yet arrived, i.e., that is younger than eight days old, which is when animals become eligible for sacrifice; and an orphan. And what is an orphan? It is any animal whose mother died or was slaughtered while giving birth to it and thereafter completed giving birth to it. Rabbi Yehoshua says: Even if its mother was slaughtered but its hide exists at birth, i.e., if the mother’s hide is present after the birth, this is not an orphan.
שָׁלשׁ גְּרָנוֹת לְמַעְשַׂר בְּהֵמָה, בִּפְרוֹס הַפֶּסַח, בִּפְרוֹס הָעֲצֶרֶת, בִּפְרוֹס הֶחָג, דִּבְרֵי רַבִּי עֲקִיבָא. בֶּן עַזַּאי אוֹמֵר, בְּעֶשְׂרִים וְתִשְׁעָה בַּאֲדָר, בְּאֶחָד בְּסִיוָן, בְּעֶשְׂרִים וְתִשְׁעָה בְאָב. רַבִּי אֱלִיעֶזֶר וְרַבִּי שִׁמְעוֹן אוֹמְרִים, בְּאֶחָד בְּנִיסָן, בְּאֶחָד בְּסִיוָן, בְּעֶשְׂרִים וְתִשְׁעָה בֶאֱלוּל. וְלָמָּה אָמְרוּ בְּעֶשְׂרִים וְתִשְׁעָה בֶאֱלוּל וְלֹא אָמְרוּ בְּאֶחָד בְּתִשְׁרֵי, מִפְּנֵי שֶׁהוּא יוֹם טוֹב, וְאִי אֶפְשָׁר לְעַשֵּׂר בְּיוֹם טוֹב, לְפִיכָךְ הִקְדִּימוּהוּ בְּעֶשְׂרִים וְתִשְׁעָה בֶאֱלוּל. רַבִּי מֵאִיר אוֹמֵר, בְּאֶחָד בֶּאֱלוּל רֹאשׁ הַשָּׁנָה לְמַעְשַׂר בְּהֵמָה. בֶּן עַזַּאי אוֹמֵר, הָאֱלוּלִיִּין מִתְעַשְּׂרִין בִּפְנֵי עַצְמָן: There are three times during the year designated for gathering the animals that were born since the last date for animal tithe: Adjacent to Passover, and adjacent to Shavuot, and adjacent to Sukkot. And those are the gathering times for animal tithe; this is the statement of Rabbi Akiva. Ben Azzai says the dates are: On the twenty-ninth of Adar, on the first of Sivan, and on the twenty-ninth of Av. Rabbi Elazar and Rabbi Shimon say that the dates are: On the first of Nisan, on the first of Sivan, and on the twenty-ninth of Elul. And why did Rabbi Elazar and Rabbi Shimon say the twenty-ninth of Elul, and why did they not say the first of Tishrei? It is due to the fact that the first of Tishrei is the festival of Rosh HaShana, and one cannot tithe on a Festival. Consequently, they brought it earlier, to the twenty-ninth of Elul. Rabbi Meir says: The beginning of the new year for animal tithe is on the first of Elul. Ben Azzai says: The animals born in Elul are tithed by themselves, due to the uncertainty as to whether the halakha is in accordance with the opinion of Rabbi Meir, i.e., that the new year begins on the first of Elul, or in accordance with the opinion of Rabbi Elazar and Rabbi Shimon, which would mean that the new year begins on the first of Tishrei.
כָּל הַנּוֹלָדִים מֵאֶחָד בְּתִשְׁרֵי עַד עֶשְׂרִים וְתִשְׁעָה בֶּאֱלוּל, הֲרֵי אֵלּוּ מִצְטָרְפִין. חֲמִשָּׁה לִפְנֵי רֹאשׁ הַשָּׁנָה וַחֲמִשָּׁה לְאַחַר רֹאשׁ הַשָּׁנָה, אֵינָן מִצְטָרְפִין. חֲמִשָּׁה לִפְנֵי הַגֹּרֶן וַחֲמִשָּׁה לְאַחַר הַגֹּרֶן, הֲרֵי אֵלּוּ מִצְטָרְפִין. אִם כֵּן לָמָּה נֶאֱמַר שָׁלשׁ גְּרָנוֹת לְמַעְשַׂר בְּהֵמָה, שֶׁעַד שֶׁלֹּא הִגִּיעַ הַגֹּרֶן, מֻתָּר לִמְכּוֹר וְלִשְׁחוֹט. הִגִּיעַ הַגֹּרֶן, לֹא יִשְׁחוֹט. וְאִם שָׁחַט, פָּטוּר: According to the opinion of Rabbi Elazar and Rabbi Shimon, with regard to all animals that are born from the first of Tishrei until the twenty-ninth of Elul, those animals join to be tithed together. If five were born before Rosh HaShana and five after Rosh HaShana, those animals do not join to be tithed together. If five were born before a time designated for gathering and five after that time designated for gathering, those animals join to be tithed together. If so, why were three times stated for gathering the animals for animal tithe? The reason is that until the time designated for gathering arrives it is permitted to sell and slaughter the animals. Once the time designated for gathering arrives one may not slaughter those animals before tithing them; but if he slaughtered an animal without tithing it he is exempt.
כֵּיצַד מְעַשְּׂרָן, כּוֹנְסָן לַדִּיר וְעוֹשֶׂה לָהֶן פֶּתַח קָטָן כְּדֵי שֶׁלֹּא יִהְיוּ שְׁנַיִם יְכוֹלִין לָצֵאת כְּאַחַת, וּמוֹנֶה בַשֵּׁבֶט, אֶחָד, שְׁנַיִם, שְׁלשָׁה, אַרְבָּעָה, חֲמִשָּׁה, שִׁשָּׁה, שִׁבְעָה, שְׁמוֹנָה, תִּשְׁעָה, וְהַיוֹצֵא עֲשִׂירִי סוֹקְרוֹ בְסִקְרָא וְאוֹמֵר הֲרֵי זֶה מַעֲשֵׂר. לֹא סְקָרוֹ בְסִקְרָא וְלֹא מְנָאָם בַּשֵּׁבֶט, אוֹ שֶׁמְּנָאָם רְבוּצִים, אוֹ עוֹמְדִים, הֲרֵי אֵלּוּ מְעֻשָּׂרִים, הָיָה לוֹ מֵאָה וְנָטַל עֲשָׂרָה, עֲשָׂרָה וְנָטַל אֶחָד, אֵין זֶה מַעֲשֵׂר. רַבִּי יוֹסֵי בְּרַבִּי יְהוּדָה אוֹמֵר, הֲרֵי זֶה מַעֲשֵׂר, קָפַץ (אֶחָד) מִן הַמְּנוּיִין לְתוֹכָן, הֲרֵי אֵלּוּ פְטוּרִין. מִן הַמְעֻשָּׂרִים לְתוֹכָן, כֻּלָּן יִרְעוּ עַד שֶׁיִּסְתָּאֲבוּ, וְיֵאָכְלוּ בְמוּמָן לַבְּעָלִים: In what manner does one tithe the animals? He gathers them in a pen and provides them with a small, i.e., narrow, opening, so that two animals will not be able to emerge together. And he counts the animals as they emerge: One, two, three, four, five, six, seven, eight, nine; and he paints the animal that emerges tenth with red paint and declares: This is tithe. Even if he did not paint it with red paint, or if he did not count the animals with a rod in accordance with the verse: “Whatever passes under the rod, the tenth shall be sacred to the Lord” (Leviticus 27:32), or if he counted the animals when they were prone or standing in place and did not make them pass through a narrow opening, these animals are tithed after the fact. But if he had one hundred animals and he took ten as tithe, or if he had ten animals and he simply took one as tithe, that is not tithe, as he did not count them one by one until reaching ten. Rabbi Yosei, son of Rabbi Yehuda, says: In that case too, it is tithe. If before the owner completed tithing his animals, one of those already counted jumped back into the pen among the animals that had not yet been counted, all those in the pen are exempt from being tithed, as each of them might be the animal that was already counted. If one of those animals that had been tithed, i.e., designated as the tenth, jumped back into the pen among the animals that had not yet been counted, creating uncertainty with regard to all the animals there which was the animal tithe, all the animals must graze until they become unfit for sacrifice, and each of them may be eaten in its blemished state by its owner once it develops a blemish.
יָצְאוּ שְׁנַיִם כְּאֶחָד, מוֹנֶה אוֹתָן שְׁנַיִם שְׁנָיִם. מְנָאָן אֶחָד, תְּשִׁיעִי וַעֲשִׂירִי מְקֻלְקָלִין. יָצְאוּ תְּשִׁיעִי וַעֲשִׂירִי כְּאַחַת, תְּשִׁיעִי וַעֲשִׂירִי מְקֻלְקָלִין. קָרָא לַתְּשִׁיעִי עֲשִׂירִי וְלָעֲשִׂירִי תְּשִׁיעִי וּלְאַחַד עָשָׂר עֲשִׂירִי, שְׁלָשְׁתָּן מְקֻדָּשִׁין. הַתְּשִׁיעִי נֶאֱכָל בְּמוּמוֹ, וְהָעֲשִׂירִי מַעֲשֵׂר, וְאַחַד עָשָׂר קָרֵב שְׁלָמִים וְעוֹשֶׂה תְמוּרָה, דִּבְרֵי רַבִּי מֵאִיר. אָמַר רַבִּי יְהוּדָה, וְכִי יֵשׁ תְּמוּרָה עוֹשָׂה תְמוּרָה. אָמְרוּ מִשּׁוּם רַבִּי מֵאִיר, אִלּוּ הָיָה תְמוּרָה, לֹא הָיָה קָרֵב. קָרָא לַתְּשִׁיעִי עֲשִׂירִי וְלָעֲשִׂירִי עֲשִׂירִי וּלְאַחַד עָשָׂר עֲשִׂירִי, אֵין אַחַד עָשָׂר מְקֻדָּשׁ. זֶה הַכְּלָל, כֹּל שֶׁלֹּא נֶעֱקַר שֵׁם עֲשִׂירִי מִמֶּנּוּ, אֵין אַחַד עָשָׂר מְקֻדָּשׁ: If two animals emerged as one, one counts them as twos, i.e., as though they came out one after the other. If he mistakenly counted two of the animals at the beginning or in the middle of the ten as one, and then continued his count, the ninth and the tenth are flawed, as he called the tenth: Ninth, and he called the eleventh: Tenth. If he mistakenly called the ninth: Tenth, and the tenth: Ninth, and the eleventh: Tenth, the three of them are sacred, although each has a different halakhic status. The ninth is eaten in its blemished state; and the tenth is animal tithe, which is sacrificed in the Temple and eaten by its owner; and the eleventh is sacrificed as a peace offering, from which the breast and the thigh are given to the priest. And the eleventh renders a non-sacred animal that is exchanged for the peace offering consecrated as a substitute and he sacrifices it as a peace offering; this is the statement of Rabbi Meir. Rabbi Yehuda said: The eleventh animal itself, which he called tenth, is a substitute for animal tithe, and does a substitute render another animal a substitute? Everyone agrees that a substitute is created only in exchange for an originally consecrated animal. The Sages said in the name of Rabbi Meir: The eleventh animal is not considered a substitute for the animal tithe, since if it were a substitute it would not be sacrificed, as the substitute for an animal tithe is not sacrificed. If one called the ninth animal: Tenth, and the tenth: Tenth, and the eleventh: Tenth, the eleventh is not consecrated. This is the principle: In any situation where the name of the tenth was not removed from the tenth animal, the eleventh that was called the tenth is not consecrated.