[If] a ewe which had not previously given birth bore two males, and their two heads emerged simultaneously —- R’ Yose HaGlili says: Both belong to a Kohen, since it is stated, the males are to HASHEM. The Sages, however, say: It is impossible; rather one [lamb] is his and one goes to a Kohen. R’ Tarfon says: The Kohen selects the better one for himself. R’ Akiva says: The fatter one is at issue between them, while the second [one] is left to pasture until it develops a blemish, and it is subject to the law of gifts [to the Kohen]. R’ Yose exempts [it].  [If] one of them died —- R’ Tarfon says: They divide. R’ Akiva says: The burden of proof lies on the one who seeks to exact [something] from the other. [If] a male and a female [were born first], there is nothing here for a Kohen.

[If] two ewes which had not previously given birth bore two males —- he gives them both to a Kohen; [if they bore] a male and a female, the male belongs to a Kohen.  [If they bore] two males and a female, one belongs to him and one to a Kohen. R’ Tarfon says: The Kohen selects the better one for himself. R’ Akiva says: The fatter one is at issue between them, while the second [lamb] is left to pasture until it develops a blemish, and it is subject to the law of gifts [to the Kohen]. R’ Yose exempts [it].  [If] one of them died —- R’ Tarfon says: They divide. R’ Akiva says: The burden of proof lies on the one who seeks to exact [something] from the other.  [If they bore] two females and a male, or two males and two females, there is nothing here for a Kohen.

[If] one which had previously given birth and one which had not previously given birth [now] bore two males —- one belongs to him and one goes to a Kohen. R’ Tarfon says: The Kohen selects the better one for himself. R’ Akiva says: The fatter one is at issue between them, while the second [lamb] is left to pasture until it develops a blemish, and it is subject to the law of gifts [to the Kohen]. R’ Yose exempts [it]; for R’ Yose was wont to say: Whatever has its substitute in the Kohen’s hand is exempt from the law of gifts [to the Kohen]. R’ Meir rules [it] subject [to the gifts].  [If] one of them died —- R’ Tarfon says: They divide. R’ Akiva says: The burden of proof lies on the one who seeks to exact [something] from the other.  [If they bore] a male and a female, there is nothing here for a Kohen.

An [animal] born by Caesarean section and the one that follows it —- R’ Tarfon says: Both must be left to pasture until they develop blemishes, and they may be eaten with their blemish by their owner. R’ Akiva says: Neither one is a bechor; the first, because it did not open the womb, and the second, because it was preceded by another.