These do not revert in Yovel: the share of the bechor, one who inherits his wife, one who performs yibum with his brother’s wife, and a gift; [these are] the words of R’ Meir. But the Sages say: A gift is like a sale. R’ Eliezer says: They all revert in yovel. R’ Yochanan ben Berokah says: One who inherits his wife must return [it] to the members of the family, and he must deduct from the price they [pay].

The maaser of animals applies within the Land [of Israel] and outside of the Land; when the Temple is in existence and when it is not in existence; [and it is taken] from ordinary animals but not from consecrated ones. It applies to both cattle and flocks, but one may not be taken as maaser for the other; [and] to sheep and goats, which may be taken as maaser for each other; to both new animals and old ones, and one may not be taken as maaser for the other. For it might have been argued [that] if new animals and old animals, which are not kilayim with each other, may yet not serve as maaser for each other —- [then] is it not logical that sheep and goats, which are kilayim with each other, may [surely] not be taken as maaser for each other? Thus, Scripture states (Lev. 27:32): and flocks, implying that all types of flocks are considered [as] one.

The maaser of animals is drawn from within the area that a grazing animal [is left to] range. How far is a grazing animal [left to] range? Sixteen mil. [If] there were thirty-two mil between them, they do not combine. If he had [animals] between them, they must be brought together and be tithed in the middle. R’ Meir says: The Jordan separates [them] in regard to the maaser of animals.

[An animal] that is purchased or received as a gift is exempt from the maaser of animals. Brothers who are partners —- when they are obligated to pay the kolbon, they are exempt from the maaser of animals; and when they are obligated to give the maaser of animals, they are exempt from paying the kolbon. [If] they acquired animals from the estate, they are obligated; and if not, they are exempt. [If] they divided [the estate] and then re-entered into partnership, they are obligated to pay the kolbon, and are exempt from the maaser of animals.