9ט׳
1 א

מַעְשַׂר בְּהֵמָה נוֹהֵג בָּאָרֶץ וּבְחוּצָה לָאָרֶץ, בִּפְנֵי הַבַּיִת וְשֶׁלֹּא בִפְּנֵי 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 law concerning the tithe of cattle is in force in the Land and outside the Land, in the days when the Temple exists and when it does not exist, [It applies] to hullin (non-sacred) animals only but not to consecrated animals. It applies both to cattle and flock animals, but they are not tithed together. To lambs and to goats, and they are tithed together. To the new and the old, but they are not tithed together. Now it might be logical: seeing that new and old animals which are not treated as kilayim in regard to one another are yet not tithed one for the other, lambs and goats which are treated as kilyaim in regard to one another, all the more should not be tithed one for the other. Scripture therefore states: “And of the flock” all kinds of flock are considered one [for purposes of tithing].

2 ב

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 are combined for purposes of tithing so long as they can still pasture within the distance that cattle wander. And what is the distance over which they wander while pasturing? Sixteen mils. If there was between two groups of animals a distance of thirty-two mils, they do not combine for the purpose of tithing. If however there was one in the middle [of the distance of thirty-two mils] he brings them into the middle and tithes them. Rabbi Meir says: the [river] Jordan is regarded as forming a division as regards the tithing of animals.

3 ג

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:

An animal bought or given as a present is exempt from the law of cattle tithe. If brothers became partners, though they are still bound to pay the kalbon [surcharge], they are exempt from the tithe of cattle. And when they become liable to tithe of cattle, they are exempt from paying the kalbon. If they acquired from the estate, they are bound [to tithe them]. But if not, they are exempt from tithing. If they first divided up the estate and then again became partners, they are bound to pay the kalbon and are exempt from tithe of cattle.

4 ד

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 [domesticated animals] enter the shed to be tithed except kilayim, a terefah, offspring brought forth by means of a caesarean section, an animal too young for sacrifice, and an “orphan”. And what is an “orphan”? When its mother has died during its birth or was slaughtered [and subsequently gave birth.] But Rabbi Joshua says: even if the mother has been killed, if the hide is still intact the offspring is not an ‘orphan’ animal.

5 ה

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 periods [lit. threshing floors] for the tithe of cattle: in the peras of Pesah, in the peras of Atzeret (Shavuot) and in the peras of the Feast [of Sukkot], the words of Rabbi Akiva. Ben Azzai says: on the twenty-ninth of Adar, on the first of Sivan and on the twenty-ninth of Av. Rabbi Elazar and Rabbi Shimon say: on the first of Nisan, on the first of Sivan and on the twenty-ninth of Elul. And why did they say the twenty-ninth of Elul and not the first of Tishrei? Because it is a Yom Tov and you cannot tithe on a Yom Tov. Consequently they moved it up to the twenty-ninth of Elul. Rabbi Meir says: the first of Elul is the New Year for the tithe of cattle. Ben Azzai says: those born in Elul are tithed by themselves.

6 ו

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:

All those born from the first of Tishrei until the twenty-ninth of Elul combine [for matters of tithing]. Five lambs born before Rosh Hashanah and five born after Rosh Hashanah do not combine. But five lambs born before the period [of tithing] and five after the period [of tithing] do combine [for tithing]. If so, why did they speak of three periods for the tithe of cattle? Until the arrival of the [tithing] period it is permitted to sell and slaughter [the animals], but when the period has arrived he must not kill, but if he killed, he is exempt.

7 ז

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:

How does one tithe animals? He brings them to a shed and makes for them a small opening so that two cannot go out at the same time. And he counts them with a rod: one, two, three, four, five, six, seven, eight, nine. And the one that comes out tenth he marks with red chalk and he says: “Behold, this is [the tithe].” If he did not mark it, or if he did not count them with a rod, or if he counted them while they were crouching or standing, they are still considered tithed. If he had one hundred [lambs] and he took ten or if he had ten and he took one [without counting], this is not [a valid] tithe. Rabbi Yose bar Judah says: this is a [valid] tithe. If one [of the lambs] already counted jumped back into the flock [in the shed] they are all exempt. If one of the lambs that was a tithe jumped back into the flock [in the shed], they all go to pasture until they become unfit for sacrifice, and the owners may eat them in their unfit state.

8 ח

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 [lambs] came out at the same time, he counts them in pairs. If he counted [the two] as one, the ninth and the tenth are spoiled. If the ninth and the tenth came out at the same time, the ninth and the tenth are spoiled. If he called the ninth the tenth, the tenth the ninth and the eleventh the tenth, all three are holy: the ninth can be eaten when it becomes blemished, the tenth is the tithe and the eleventh is sacrificed as a shelamim, and it can make a substitute, the words of Rabbi Meir. Rabbi Judah said: can one substitute make another substitute? They said in the name of Rabbi Meir: if it were a substitute, it would not have been sacrificed. If he called the ninth the tenth, the tenth the tenth and the eleventh the tenth, the eleventh is not holy. The following is the rule: wherever the name of the tenth [animal] has not been taken away from it, the eleventh is not consecrated.