שָׁלשׁ גְּרָנוֹת לְמַעְשַׂר בְּהֵמָה, בִּפְרוֹס הַפֶּסַח, בִּפְרוֹס הָעֲצֶרֶת, בִּפְרוֹס הֶחָג, דִּבְרֵי רַבִּי עֲקִיבָא. בֶּן עַזַּאי אוֹמֵר, בְּעֶשְׂרִים וְתִשְׁעָה בַּאֲדָר, בְּאֶחָד בְּסִיוָן, בְּעֶשְׂרִים וְתִשְׁעָה בְאָב. רַבִּי אֱלִיעֶזֶר וְרַבִּי שִׁמְעוֹן אוֹמְרִים, בְּאֶחָד בְּנִיסָן, בְּאֶחָד בְּסִיוָן, בְּעֶשְׂרִים וְתִשְׁעָה בֶאֱלוּל. וְלָמָּה אָמְרוּ בְּעֶשְׂרִים וְתִשְׁעָה בֶאֱלוּל וְלֹא אָמְרוּ בְּאֶחָד בְּתִשְׁרֵי, מִפְּנֵי שֶׁהוּא יוֹם טוֹב, וְאִי אֶפְשָׁר לְעַשֵּׂר בְּיוֹם טוֹב, לְפִיכָךְ הִקְדִּימוּהוּ בְּעֶשְׂרִים וְתִשְׁעָה בֶאֱלוּל. רַבִּי מֵאִיר אוֹמֵר, בְּאֶחָד בֶּאֱלוּל רֹאשׁ הַשָּׁנָה לְמַעְשַׂר בְּהֵמָה. בֶּן עַזַּאי אוֹמֵר, הָאֱלוּלִיִּין מִתְעַשְּׂרִין בִּפְנֵי עַצְמָן:
There are three <i>granot</i> [calving season cut-off date, after which it is prohibited to sell or slaughter, before tithing them, animals born during that period]for animal tithes: before Pesach, before Shavuot and before Sukkot, [these are] the words of Rabbi Akiva. Ben Azzai says: on the twenty-ninth of Adar, on the first of Sivan and on the twenty-ninth of Av. Rabbi Elazar and Rabbi Shimon say: on the first of Nisan, on the first of Sivan and on the twenty-ninth of Elul. And why did they say the twenty-ninth of Elul and not the first of Tishrei? Because it is a holy day and it is impossible to tithe on a holy day. Therefore, they moved it up to the twenty-ninth of Elul. Rabbi Meir says: the first of Elul is the New Year for the animal tithe. Ben Azzai says: those born in Elul are tithed by themselves.
Jerusalem Talmud Shekalim
There, we have stated: “Any born from the first of Tishre until the 29 of Elul combine; five before New Year’s day and five after New Year’s day do not combine. Five before the threshing floor and five after the threshing floor do combine.” Rebbi Yose said, this implies that the rules of animal tither are neither like those of germinating nor like those of a third. If you would say like germinating, it should state, all whose pregnancy starts from the 29 of Elul. If you would say like a third, it should state, up to the 22. Rebbi Shammai in the name of Rebbi Abun bar Ḥiyya: Like the third, they made it following Rebbi Simeon, since Rebbi Simeon said, {an animal} before its time enters the corral to be tithed. Rebbi Mana met Rebbi Shammai; he asked him, did you say that? He told him, yes. He answered, but did we not state, “Ben Azzai says, those born in Elul are to be tithed separately.” Not even if it was born up to the 29 of Elul? Could you say that Ben Azzai follows Rebbi Simeon? You have to say, he follows the rabbis. Just as you say following the rabbis, he leaves them for the next year and they will be tithed with the others of their year, so you have to say following ben Azzai, he leaves them for the next threshing floor and they will be tithed with those from Elul. Rebbi Huna said, this implies that the days of a firstling while he still is before its time are counted for its year. Rebbi Mana said, my father Rebbi Jonah understood this from the following: Any male firstling which is born to your cattle and small cattle, etc. How is this? You count its year from the moment it is born.
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