[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.