Mesorat%20hashas for Bekhorot 9:7

כֵּיצַד מְעַשְּׂרָן, כּוֹנְסָן לַדִּיר וְעוֹשֶׂה לָהֶן פֶּתַח קָטָן כְּדֵי שֶׁלֹּא יִהְיוּ שְׁנַיִם יְכוֹלִין לָצֵאת כְּאַחַת, וּמוֹנֶה בַשֵּׁבֶט, אֶחָד, שְׁנַיִם, שְׁלשָׁה, אַרְבָּעָה, חֲמִשָּׁה, שִׁשָּׁה, שִׁבְעָה, שְׁמוֹנָה, תִּשְׁעָה, וְהַיוֹצֵא עֲשִׂירִי סוֹקְרוֹ בְסִקְרָא וְאוֹמֵר הֲרֵי זֶה מַעֲשֵׂר. לֹא סְקָרוֹ בְסִקְרָא וְלֹא מְנָאָם בַּשֵּׁבֶט, אוֹ שֶׁמְּנָאָם רְבוּצִים, אוֹ עוֹמְדִים, הֲרֵי אֵלּוּ מְעֻשָּׂרִים, הָיָה לוֹ מֵאָה וְנָטַל עֲשָׂרָה, עֲשָׂרָה וְנָטַל אֶחָד, אֵין זֶה מַעֲשֵׂר. רַבִּי יוֹסֵי בְּרַבִּי יְהוּדָה אוֹמֵר, הֲרֵי זֶה מַעֲשֵׂר, קָפַץ (אֶחָד) מִן הַמְּנוּיִין לְתוֹכָן, הֲרֵי אֵלּוּ פְטוּרִין. מִן הַמְעֻשָּׂרִים לְתוֹכָן, כֻּלָּן יִרְעוּ עַד שֶׁיִּסְתָּאֲבוּ, וְיֵאָכְלוּ בְמוּמָן לַבְּעָלִים:

How does one tithe animals? He brings them to a pen and makes for them a small opening so that two cannot go out at the same time. And he counts them with a rod: one, two, three, four, five, six, seven, eight, nine. And the one that comes out tenth he marks with red chalk and he says: “Behold, this is the tithe.” If he did not mark it, or if he did not count them with a rod, or if he counted them while they were crouching or standing [still], they are [nevertheless] tithed. If he had one hundred [lambs] and he took ten or if he had ten and he took one [without counting], this is not [a valid] tithe. Rabbi Yose bar Judah says: this is a [valid] tithe. If one of the [animals] already counted jumped back into the [uncounted] flock, they are all exempt. If one of the [animals] already tithed [jumped back] into the flock, they all go to pasture until they become blemished, and [then] the owners may eat them due to their blemish.

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