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].

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.

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.

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 Eliezer 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.

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.

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.

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.