What is valid for the [Red] Cow is invalid for the [decapitated] heifer; what is valid for the [decapitated] heifer is invalid for the [Red] Cow. What is fit for Kohanim is unfit for Levites; what is fit for Levites is unfit for Kohanim. What is tahor in earthenware utensils is tamei in all [other] utensils; what is tahor in all [other] utensils is tamei in earthenware utensils. What is tahor in wooden utensils is tamei in metal utensils; what is tahor in metal utensils is tamei in wooden utensils. What is subject [to tithing] in bitter almonds is exempt in sweet ones; what is subject [to tithing] in sweet ones is exempt in bitter ones.

Temad — as long as it has not fermented, it may not be purchased with tithe money, and it renders a mikveh unfit. After it has fermented, it may be purchased with tithe money, and it does not render a mikveh unfit. Brothers who are partners — when they are obligated to pay a kolbon, they are exempt from the animal tithe; but when they are obligated to give the animal tithe, they are exempt from the kolbon. Wherever there is a [right of] sale, there is no fine [imposed], and wherever there is a fine [imposed], there is no [right of] sale. Wherever there is refusal, there is no chalitzah, and wherever there is chalitzah, there is no refusal. Wherever there is a horn blast, there is no havdalah, and wherever there is havdalah, there is no horn blast: If a Festival falls on the eve of the Sabbath, the horn is sounded and no havdalah is recited; on the departure of the Sabbath, havdalah is recited and the horn is not sounded. How do we recite the havdalah? ‘‘Who distinguishes between holy and holy.’’ R’ Dosa says: ‘‘Between greater holiness and lesser holiness.’’