[If] one’s wife had not previously given birth and she [now] gave birth to two males, he must give five selaim to a Kohen. [If] one of them died within thirty days, the father is exempt. [If] the father died and the sons are alive —- R’ Meir says: If they gave while they had not yet divided [the estate], it is given; but if not, they are exempt. R’ Yehudah says: The estate has become liable. [If she gave birth to] a male and a female, there is nothing here for a Kohen.