[If] two ewes which had not previously given birth bore two males —- he gives them both to a Kohen; [if they bore] a male and a female, the male belongs to a Kohen.  [If they bore] two males and a female, one belongs to him and one to a Kohen. R’ Tarfon says: The Kohen selects the better one for himself. R’ Akiva says: The fatter one is at issue between them, while the second [lamb] is left to pasture until it develops a blemish, and it is subject to the law of gifts [to the Kohen]. R’ Yose exempts [it].  [If] one of them died —- R’ Tarfon says: They divide. R’ Akiva says: The burden of proof lies on the one who seeks to exact [something] from the other.  [If they bore] two females and a male, or two males and two females, there is nothing here for a Kohen.