[An Israelite] who buys a fetus of a cow 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 cow] 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 subject [to the law of the first-born pure animal]. They are not exempt from [the law of] the first-born of a clean animal, but only of a first-born son and the first-born of a donkey.

All consecrated animals whose permanent physical blemish preceded their consecration and were then redeemed:Are subject to the law of the firstling and to the priestly gifts, And when they become like hullin [by being redeemed] they may be shorn and may be put to work. And their young and their milk are permitted after they have been redeemed. And he who slaughtered them outside the sanctuary is not liable. And they do not render what is substituted for them [holy]. And if they died they may be redeemed, except for the firstling and the tithe of cattle.

All [consecrated animals] whose consecration preceded their permanent, or their impermanent blemish [preceded] their consecration and subsequently they contracted a permanent blemish, and they were redeemed:Are exempt from the law of the firstling, and from priestly gifts; And they are not like unconsecrated animals to be shorn or put to work; And [even] after they have been redeemed their young and their milk are forbidden; And he who slaughtered them outside the sanctuary is liable; And they render what was substituted for them [holy], And if they died they must be buried.

If one receives flock from a non-Jew on “iron terms” their offspring are exempt [from the law of] the first born. But the offspring of their offspring are liable [to the law of the first born]. If [the Israelite] put the offspring in the place of their mothers, then the offspring of the offspring are exempt, but the offspring of the offspring of the offspring are liable. Rabban Shimon ben Gamaliel says: even for ten generations the offspring are exempt [from the law of the first born] since they are pledged to the non-Jew.

If a ewe gave birth to what looked like a kid, or a [female] goat gave birth to what looked like a lamb, it is exempt from [the law of] the first born. But if it some of the signs of [its mother] it is liable [to the law of the first born].

If a ewe which never before had given birth bore two males and both heads came forth simultaneously: Rabbi Yose the Galilean says: both belong to the priest for scripture says: “The males shall be the Lord’s” (Exodus 13:12). But the sages say: it is impossible, therefore one remains [with the Israelite] and the other is for the priest. Rabbi Tarfon says: the priest chooses the better one. Rabbi Akiva says: we compromise between them. The second one [in the Israelite's possession] is left to pasture until it becomes blemished and the owner is liable for the [priest's] gifts. Rabbi Yose exempts him. If one of them died: Rabbi Tarfon says: they divide [the living one]. Rabbi Akiva says: the burden of proof is upon the claimant. If it gave birth to a male and a female, the priest receives nothing [in such circumstances].

If two ewes which had never previously given birth bore two males, both belong to the priest. [If they gave birth] to a male and a female, the male belongs to the priest. [If they gave birth] to two males and a female, one remains with him, and the other belongs to the priest. Rabbi Tarfon says: the priest chooses the better one. Rabbi Akiva says: we compromise between them. The second one [in the Israelite's possession] is left to pasture until it becomes blemished and the owner is liable for the [priest's] gifts. Rabbi Yose exempts him. If one of them died: Rabbi Tarfon says: they divide [the living one]. Rabbi Akiva says: the burden of proof is upon the claimant. [If they gave birth to] two females and a male or two males and two females, the priest receives nothing in such circumstances.

If one [of the ewes] had given birth and the other had never previously given birth and they bore two males, one remains with him and the other belongs to the priest. Rabbi Tarfon says: the priest chooses the better one. Rabbi Akiva says: we compromise between them. The second one [in the Israelite's possession] is left to pasture until it becomes blemished and the owner is liable for the [priest's] gifts. Rabbi Yose exempts him. For Rabbi Yose says: wherever the priest receives [an animal] in its place, he is exempt from the priestly gifts. Rabbi Meir however makes him liable. If one of them died: Rabbi Tarfon says: they divide [the living one]. Rabbi Akiva says: the burden of proof is upon the claimant. If they gave birth to a male and a female, the priest receives nothing [in such circumstances].

With regard to [an animal] that was born through a cesarean section and the first born which came after it:Rabbi Tarfon says: both go out to pasture until blemished and are eaten with their blemishes by the owners. But Rabbi Akiva says: neither of them is a first born; the first because it did not open its mother’s womb, and the second, because another preceded it.