[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.