[If] a cow bore something resembling a donkey, or [if] a donkey bore something resembling a horse, it is exempt from bechor laws; as it is stated (Exodus 13:13, 34:20): The firstborn of a donkey, The firstborn of a donkey, twice —- until the bearer is a donkey and the offspring is a donkey.  What is their status in regard to eating? [If] a kosher animal bore something resembling an unkosher animal, it is permissible for eating; but [if] an unkosher animal bore something resembling a kosher animal, it is forbidden for eating; for whatever comes out of something unkosher is unkosher, and whatever comes out of something kosher is kosher. [If] an unkosher fish swallowed a kosher fish, the kosher fish is permissible for eating; but [if] a kosher one swallowed an unkosher fish, it is prohibited for eating, because this is not its growth.

[If] a donkey which had not yet given birth bore two males —- he must give one lamb to a Kohen; [if it bore] a male and a female —- he must set aside one [lamb] for himself. [If] two donkeys which had not yet given birth bore two males —- he must give two lambs to a Kohen; [if they bore] a male and a female, or two males and a female —- he must give one lamb to a Kohen; [if] two females and a male, or two males and two females —- there is nothing here for a Kohen.

[If] a [donkey] which had previously given birth and one which had not yet given birth [now] bore two males —- he must give one lamb to a Kohen; [if they bore] a male and a female —- he must set aside one lamb for himself.  As it states (Exodus 34:20): The firstborn of a donkey you shall redeem with a seh —- [it may be] of sheep or goats, a male or a female, old or young, perfect or blemished. He may redeem with it many times; it enters the pen to be tithed; and if it dies, one may derive benefit from it.

One may not redeem [a firstborn donkey] with a calf, an undomesticated beast, a slaughtered animal, a tereifah, a hybrid, or a koy. R’ Elazar permits [redemption] with a hybrid because it is a seh; but he prohibits [redemption] with a koy, because it is doubtful. [If he] gave it to a Kohen, the Kohen may not keep it until he sets aside a lamb or kid in its stead.

[If] one sets aside a [lamb for] redemption of a firstborn donkey, and it dies —- R’ Eliezer says: One is responsible for it, as with the five selaim of the son. The Sages, however, say: One is not responsible for it, as with the redemption of maaser sheni. R’ Yehoshua and R’ Tzadok testified concerning the redemption of a firstborn donkey that died, that there is nothing here for a Kohen.  If the firstborn donkey dies —- R’ Eliezer says: It must be buried, and benefit may be derived from the lamb. The Sages, however, say: It need not be buried, and the lamb belongs to a Kohen.

[If] he does not wish to redeem it, he must decapitate it with a large knife from behind and bury it.  The precept of redemption takes precedence over the precept of decapitation, as it states (Ex. 13:13): And if you do not redeem it, you shall decapitate it. The precept of yiud takes precedence over the precept of redemption, as it states (Ex. 21:8): Who did not designate her, he shall cause her to be redeemed.  The precept of yibum takes precedence over the precept of chalitzah —- in the early days, when they would intend [to perform yibum] for the sake of [fulfilling] the precept; but now that they do not intend [to perform yibum] for the sake of [fulfilling] the precept, they said: The precept of chalitzah takes precedence over the precept of yibum.  The precept of redemption is on the owner. He takes precedence over any other person, as it is said (Lev. 27:27): “And if it is not redeemed, it shall be sold for its valuation.”

One who buys the fetus of a cow belonging to a non-Jew, or sells [one] to him, even though it is not permissible, [or] enters into a partnership with him, or receives [a cow] from him to hold, or gives [one] to him to hold —- is exempt from bechor laws; as it states (Numbers 3:13): in Israel —- but not in others.  Kohanim and Levites are liable. They were not exempted from the bechor [law] of kosher animals; they were exempted only from the redemption of the son and from [the law of] the firstborn donkey.

All consecrated animals whose permanent blemish preceded their consecration, and which were redeemed —- are subject to the laws of bechor and the gifts [due the Kohen], and they revert to mundane status [even] to [the extent that they may] be shorn and put to work, their offspring and their milk are permissible after their redemption, one who slaughters them outside [the Temple Courtyard] is not liable, they do not effect temurah, and if they died [prior to their redemption] they may be redeemed; except for the bechor- and the maaser-offering.

All [consecrated animals] whose consecration preceded their blemish, or whose temporary blemish [preceded] their consecration, and a permanent blemish developed in them afterward, and they were redeemed —- are exempt from the laws of bechor and from the gifts [due the Kohen], and they do not revert to mundane status to [the extent that they may] be shorn and put to work, their offspring and their milk are prohibited after their redemption, one who slaughters them outside [the Temple Courtyard] is liable, they effect temurah, and if they died they must be buried.

[If] one receives animals at their fixed value from a non-Jew, the offspring are exempt [from the law of bechor], but the offspring of that offspring are liable. [If] he put the offspring in place of their mothers, the offspring of the offspring are exempt [from the law of bechor], but the offspring of the offspring of that offspring are subject [to it]. Rabban Shimon ben Gamliel says: Even up to ten generations, they are exempt [from the law of bechor], because the non-Jew has a lien on them.

[If] a ewe bore [an offspring resembling] a goat, or [if] a goat bore [an offspring resembling] a ewe, it is exempt from the law of bechor. But if it retains some characteristics, it is subject [to the law of bechor].