[An animal] that is purchased or received as a gift is exempt from the maaser of animals. Brothers who are partners —- when they are obligated to pay the kolbon, they are exempt from the maaser of animals; and when they are obligated to give the maaser of animals, they are exempt from paying the kolbon. [If] they acquired animals from the estate, they are obligated; and if not, they are exempt. [If] they divided [the estate] and then re-entered into partnership, they are obligated to pay the kolbon, and are exempt from the maaser of animals.

All animals must enter the pen to be tithed, except for a hybrid, a tereifah, [an animal] born by Caesarean section, one before its time, and an orphan. Which is an orphan? Any [animal] whose mother died or was slaughtered. Rabbi Yehoshua says: Even if its mother was slaughtered and the hide is intact, [the offspring] is not an orphan.