How is [the koy] equal to a wild animal? Its blood needs covering like the blood of a wild animal; one may not slaughter it on a festival; if one slaughtered it [on a festival], he may not cover its blood; its cheilev-fat contaminates with the tumah of neveilah like a wild animal; its tumah is uncertain; and we may not redeem with it a firstborn donkey.

How is [the koy] equal to a domestic animal? Its cheilev-fat is forbidden like the cheilev-fat of a domestic animal, but one is not liable to kares on its account; it may not be bought with maaser money for eating in Jerusalem; and it is liable to [the law of] the foreleg, the cheeks, and the maw. R' Eliezer exempts, since someone who wants to take from his fellow, the burden of proof is upon him.

In what way is [the koy] equal neither to a wild animal nor to a domestic animal? It is forbidden because of kilayim with a wild animal and with a domestic animal.  One who writes his wild animal and his domestic animal to his son has not written him the koy.  If one said: “I am a nazir [on the condition] that this is a wild animal” or “a domestic animal,” he is a nazir.  And all the rest of its ways are equal to wild animals and domestic animals; it requires shechitah-slaughtering like this and like that; and it contaminates as neveilah and as a limb from a living creature, like this and like that.

How do we set aside bikkurim? A person goes down into his field and sees a fig that has emerged, a cluster [of grapes] that has emerged [or] a pomegranate that has emerged, he ties it with a reed, and he says: “These are bikkurim.”  R' Shimon says: Nevertheless, he must again declare them bikkurim after they are picked from the ground.