[An Israelite] who buys a fetus of a donkey belonging to a non-Jew or who sells one to him, although this is not permitted, or who forms a partnership with him, or who receives [an animal] from him to look after or who gives [his donkey] to him to look after, is exempt from the [law of the] bekhor, for it says: [“I sanctified to me all the firstborn] in Israel,” (Numbers 3:13) but not in non-Jews. Priests and levites are exempt through [an argument made by a] kal vehomer: if they exempted the first-born belonging to the Israelites in the wilderness, it follows all the more so that they should exempt their own.

If a donkey that had never before given birth gave birth to two males, he gives one lamb to the priest. [If it gave birth to] a male and a female, he sets aside one lamb [which he keeps] for himself. If two donkeys that had never before given birth gave birth to two males, he gives two lambs to the priest. [If they gave birth to] a male and a female or two males and a female, he gives one lamb to the priest. [If they gave birth to] two females and a male or to two males and two females the priest receives nothing.

If one donkey had given birth before and one had not given birth before and they gave birth to two males, he gives one lamb to the priest. [If they gave birth to] a male and a female, he sets aside one lamb [which he keeps] for himself. For it says, “And the firstling of a donkey you shall redeem with a lamb” (Exodus 34:20), [the lamb can come either] from the sheep or the goats, male or female, large or small, unblemished or blemished. He can redeem with the same lamb many times. [And the lamb] enters the pen to be tithed. If it dies [before he gives it to the priest], he can benefit from it.

We do not redeem with a calf, a wild animal, an animal slaughtered, a terefah, kilayim (a mixed breed) or a koy. Rabbi Elazar permits [redemption] with kilayim because it is a lamb. But he forbids with a koy, because its nature is doubtful. If he gave [the first-born of a donkey] itself to the priest, the latter may not keep it, until he sets aside a lamb in its place.

If one sets aside [a lamb] for the redemption of the first-birth of a donkey and it died: Rabbi Eliezer says: he is responsible as is the case with the five selas for the redemption of the first-born. But the sages say: he is not responsible, as is the case with the redemption of the second tithe. Rabbi Joshua and Rabbi Zadok testified concerning the redemption of the first-born of a donkey which died that the priest receives nothing [in such circumstances]. If the first-born of a donkey died [after the lamb for redemption had been set aside]: Rabbi Eliezer says: it shall be buried, but the lamb may be used. But the sages say: it does not need to be buried and the lamb belongs to the priest.

If he does not wish to redeem it, he breaks its neck from behind with a large knife and buries it. The mitzvah of redemption takes priority over the miztzah of breaking its neck, for it says: “And if you don’t redeem it, you must break its neck” (Exodus 13:13). The mitzvah of designation takes priority over the mitzvah of redemption, for it says: “Who has betrothed her to himself, he must let her be redeemed” (Exodus 21:8). The mitzvah of yibbum is prior to the mitzvah of halitzah. [This was so] at first when they intended to carry out the mitzvah. But now that they do not intend to carry out the mitzvah, the [rabbis] have said: the mitzvah of halitzah takes priority over the mitzvah of yibbum. The mitzvah of redemption [of an unclean animal whose value has been dedicated to the Temple] is upon the owner. He takes priority over any other man, for it says: “If it is not redeemed, then it shall be sold according to your evaluation” (Leviticus 27:27).