Comentario sobre Zevahim 10:3

ונאכל לכהנים – but the tithe [of cattle], the Kohanim have no part in, but all of it is consumed by its owners.

A first-born precedes tithe, because its sanctity is from the womb, and it is eaten by priests. If a priest has a first-born and a tithe to sacrifice, he first sacrifices the first-born because it has greater sanctity than the tithe for two reasons: 1) it is sacred as soon as it is conceived, whereas the tithe has to wait until it is counted as a tenth animal to become sacred; 2) The first-born is eaten only by priests, whereas the tithe can be eaten by anyone.

מפני שהוא מין זבח – slaughtering by a knife. But birds are through pinching a bird’s head, But slaughtering are [more] important.

Tithe precedes bird [-offerings] because it is a slaughtered sacrifice, and part of it is most sacred: its blood and innards. Tithe is sacrificed before either of the bird-offerings (olah and hatat) for two reasons: 1) It is a slaughtered whereas bird-offerings are nipped. Also, there are various sacrifices for which there is a sliding-scale: a rich person brings a bullock, a person of medium wealth brings a sheep or goat and a poor person brings a bird. Hence, a bird is a lesser sacrifice. 2) Part of the tithe is burned on the altar namely its blood and innards (emurim), the same way that parts of a most holy sacrifice are burned on the altar. In contrast, although the bird hatat and olah are most holy sacrifices, only the innards of the bird hatat are put on the altar. The entire bird olah is burned on the altar, and therefore one would think that the bird olah should take precedence over the tithe. But because the bird olah takes precedence over the bird hatat (as we shall see in tomorrow’s mishnah) the tithe, which definitely precedes the bird hatat, must also precede the bird olah.

ויש בו קדשי קדשים – and even though the sacrifice of a bird is all Holy of Holies, or a sin-offering or a burnt offering, sacrifices [of the tithe of cattle] have to divide for the Most High (i.e., God) two things, its blood and those portions of the sacrifice offered on the altar, which is not the case for the sin-offering of a bird, for the altar only has its blood, and since it (i.e., the tithing of cattle) comes before the sin-offering of birds, all the more so to the burnt offering of a bird, for the sin-offering of a bird precedes that of a burnt-offering of a bird, as will be explained further on (i.e., in the next Mishnah).