Related for Bekhorot 9:3
הַלָּקוּחַ אוֹ שֶׁנִּתַּן לוֹ מַתָּנָה, פָּטוּר מִמַּעְשַׂר בְּהֵמָה. הָאַחִים הַשֻּׁתָּפִין שֶׁחַיָּבִין בַּקָּלְבּוֹן, פְּטוּרִין מִמַּעְשַׂר בְּהֵמָה. וְשֶׁחַיָּבִין בְּמַעְשַׂר בְּהֵמָה, פְּטוּרִין מִן הַקָּלְבּוֹן. קָנוּ מִתְּפוּסַת הַבַּיִת, חַיָּבִין. וְאִם לָאו, פְּטוּרִין. חָלְקוּ וְחָזְרוּ וְנִשְׁתַּתְּפוּ, חַיָּבִּין בַּקָּלְבּוֹן וּפְטוּרִין מִמַּעְשַׂר בְּהֵמָה:
That which was bought or given to him as a gift is exempt from the animal tithe. [Orphaned] brothers [who are are still] partners who are obligated in the <i>kalbon</i> [surcharge added, in certain cases, to the yearly half-shekel Temple dues] are exempt from the animal tithe and those who are obligated in the animal tithe are exempt from the <i>kalbon</i>. If they bought it with what they inherited they are obligated but if not they are exempt. If they divided [their jointly-held inheritance] and then became partners once again, they are obligated in the <i>kalbon</i> but exempt from the animal tithe.
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