[If] a firstborn [animal] became mingled with a hundred: In the case that a hundred people slaughter them all, we exempt them all; [if] one person slaughters them all, we exempt one for him. [If] one slaughters for a Kohen or for a gentile, he is exempt from the gifts, and [if] one makes a partnership with them, he must mark [the meat]. But if he says, ‘‘Except for the gifts,’’ he is exempt from the gifts. [If] he said, ‘‘Sell me the entrails of a cow,’’ and they contained the gifts, he must give them to the Kohen, but he does not deduct [them] from the price. [If] he bought [them] from him by weight, he must give them to the Kohen, and he deducts [them] from the price.

[If] one who converted owned a cow: [If] it was slaughtered before he converted, he is exempt; [if it was slaughtered] after he converted, he is obligated; [if] it is uncertain, he is exempt, because the burden of proof is on the one who seeks to exact payment from the other. Which is the foreleg? From the carpus to the shoulder blade, and that is the one of the nazir, and corresponding to that in the hind leg is the thigh. R’ Yehudah says: The thigh [is] from the heel joint to the knee joint. Which is [the] jaw? From the joint of the jaw until the opening of the trachea.