The [law of] the shoulder and the cheeks and the stomach is in force both within the Land and outside it, both during the existence of the Temple and after it, in respect of unconsecrated animals but not consecrated animals. For it might have been argued thus: if unconsecrated animals, which are not subject to the law of the breast and the thigh, are subject to these dues, how much more are consecrated animals, with are subject to the law of the breast and the thigh, subject also to these dues! Scripture states, “And I have given them to Aaron the priest and his sons as a due for ever” (Leviticus 7:34) only what is mentioned in this passage shall be his.

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.

A convert who converted and owned a cow: If he slaughtered it before he converted, he is exempt from giving the gifts. If [he slaughtered it] after he converted, he is liable. If there was a doubt about it, he is exempt, for the burden of proof lies upon the claimant. What is ‘the shoulder’? From the joint up to the shoulder-socket of the forelimb, and this is the same for the nazirite. The corresponding part of the hind leg is called the thigh. Rabbi Judah says: the thigh extends from the joint up to the fleshy part of the leg. What counts as ‘the cheek? From the joint of the jaw to the last protrusion of the windpipe.