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.

All animals must enter the pen to be tithed, except for a hybrid, a tereifah, [an animal] born by Caesarean section, one before its time, and an orphan. Which is an orphan? Any [animal] whose mother died or was slaughtered. Rabbi Yehoshua says: Even if its mother was slaughtered and the hide is intact, [the offspring] is not an orphan.

There are three designated dates for the maaser of animals: fifteen days before Pesach, fifteen days before Shavuos, [and] fifteen days before Succos; these are the words of R’ Akiva. Ben Azzai says: [The three periods are] on the twenty-ninth of Adar, on the first of Sivan, on the twenty-ninth of Av. R’ Eliezer and R’ Shimon say: [The three periods are] the first of Nissan, the first of Sivan, and the twenty-ninth of Elul. Why did they say the twenty-ninth [of Elul], instead of saying the first of Tishrei? Because it is a holiday and it is impossible to separate maaser on a holiday; they therefore advanced it to the twenty-ninth of Elul. R’ Meir says: The first of Elul is the beginning of the year for the maaser of animals. Ben Azzai says: Those born in Elul are tithed by themselves.

All [animals] born from the first of Tishrei until the twenty-ninth of Elul combine [for maaser]. Five [that were born] before Rosh Hashanah and five [that were born] after Rosh Hashanah do not combine; five before the designated day and five after the designated day do combine. If so, with regard to what is it stated [that] there are three designated dates for the maaser of animals? That until the designated day arrives, one may sell or slaughter; [but] once the designated day arrives, he may no longer slaughter; however, if he did slaughter, he is exempt.

How does one separate maaser from them? He gathers them into a pen, and makes a small opening for them, so that two cannot exit at once. He [then] counts with a rod: “One, two, three, four, five, six, seven, eight, nine” —- and the [animal] which exits tenth he marks with a red dye, and pronounces: “This one is maaser.” [If] he did not mark it with red dye, or if he did not count them with a rod, or he counted them when they were crouching or standing, they are [nevertheless] counted for maaser. [If] he owned one hundred and took ten, [or he owned] ten and took one, it is not maaser. R’ Yose the son of R’ Yehudah says: This is maaser. [If] one of the counted jumped back into their midst, they are exempt. [If one of the] animals designated as maaser [jumped] into their midst, they must all be left to pasture until they develop blemishes, and may be eaten in their blemished [state] by their owners.

[If] two [animals] exited together, he counts them two by two. [If] he counted them as one, the ninth and tenth are ruined. [If] the ninth and tenth exited together, the ninth and tenth are ruined. [If] he called the ninth [animal] “tenth,” and the tenth one “ninth,” and the eleventh one “tenth,” [all] three of them are consecrated: The ninth may be eaten in its blemished [state], the tenth is maaser, and the eleventh is brought as a shelamim-offering and it can produce a temurah; [these are] the words of R’ Meir. Said R’ Yehudah: Can a temurah produce a temurah? They said in the name of R’ Meir: If it were a temurah, it would not be offered. [If] he called the ninth [one] “tenth,” the tenth [one] “tenth,” and the eleventh [one] “tenth,” the eleventh is not consecrated. This is the rule: As long as the designation “tenth” has not been uprooted from it, the eleventh one is not consecrated.