מַעְשַׂר בְּהֵמָה נוֹהֵג בָּאָרֶץ וּבְחוּצָה לָאָרֶץ, בִּפְנֵי הַבַּיִת וְשֶׁלֹּא בִפְּנֵי הַבַּיִת, בַּחֻלִּין אֲבָל לֹא בַמֻּקְדָּשִׁין. וְנוֹהֵג בַּבָּקָר וּבַצֹּאן, וְאֵינָן מִתְעַשְּׂרִים מִזֶּה עַל זֶה. בַּכְּבָשִׂים וּבָעִזִּים, וּמִתְעַשְּׂרִין מִזֶּה עַל זֶּה. בֶּחָדָשׁ, וּבַיָּשָׁן, וְאֵינָן מִתְעַשְּׂרִין מִזֶּה עַל זֶּה. שֶׁהָיָה בַּדִּין, מָה אִם הֶחָדָשׁ וְהַיָּשָׁן שֶׁאֵינָן כִּלְאַיִם זֶה בָזֶה, אֵין מִתְעַשְּׂרִין מִזֶּה עַל זֶה. הַכְּבָשִׂים וְהָעִזִּים שֶׁהֵם כִּלְאַיִם זֶה בָזֶה, אֵינוֹ דִין שֶׁלֹּא יִתְעַשְּׂרוּ מִזֶּה עַל זֶה, תַּלְמוּד לוֹמַר (ויקרא כז), וָצֹאן, מִשְׁמָע כָּל צֹאן, אֶחָד:
La dîme animale s'applique à la fois en Israël et hors d'Israël, à la fois lorsque le Temple est debout et lorsque le Temple n'existe pas, pour les animaux non sacrés mais pas pour les animaux sacrés. Et cela s'applique au bétail et au troupeau [c'est-à-dire aux moutons et aux chèvres], mais ils ne peuvent pas recevoir la dîme l'un pour l'autre. [Cela s'applique aux] moutons et aux chèvres, et ils peuvent recevoir la dîme l'un pour l'autre. Cela s'applique aux animaux nouveaux et anciens, mais ils ne sont pas dîmés l'un pour l'autre. Parce que nous aurions pu dire: si les anciens et les nouveaux animaux qui ne font pas de race mixte, ne sont pas dîmés l'un pour l'autre, d'autant plus les moutons et les chèvres, qui créent une race mixte, ne devraient certainement pas recevoir la dîme pour le autre! Par conséquent, il est dit (Lévitique 27) "et troupeau", ce qui signifie que tous les [types de] troupeau [animaux] sont un.
Jerusalem Talmud Shekalim
Rebbi Joḥanan said, because they are the periods of birth. Rebbi Aḥa, Rebbi Tanḥum bar Ḥiyya in the name of Rebbi Joshua ben Levi: That animals be available for the pilgrims on the holidays. Rebbi Yudan said, that he should not come to do not tarry. Rebbi Yose said, anybody who is late with his ṭevel transgresses. There, we have stated: “Rebbi Meïr says, on the first of Elul is the New Year for animal tithes. Ben Azzai says, those born in Elul are to be tithed separately.” Rebbi Ḥuna said, The reason of Rebbi Meïr: Up to that point they finish to give birth from the old ones; after that they start to give birth from the new ones. Rebbi Yose ben Rebbi Abun in the name of Rav Huna: The reason of Rebbi Eleazar and Rebbi Simeon, the rams are mounting the ewes, these are the early ones, and the valleys are clothed in grain, these are the late ones, they are friends and also are tithed, both enter the corral to be tithed. Ben Azzai said, since these are saying this and those are saying that, those born in Elul should be tithed by themselves. How is this? If there were born in his flock five in Av, five in Elul, and five in Tishre, they do not combine. If there were born in his flock five in Av and five in Tishre, they combine. Could Ben Azzai decide between his students? Rebbi Jeremiah, Rebbi Miasha in the name of Rebbi Samuel bar Rav Isaac: For so disagreed the fathers of the world. Who are the fathers of the world? Rebbi Jonah stated before Rebbi Jeremiah: Rebbi Ismael and Rebbi Aqiba. This implies that Ben Azzai was colleague and student of Rebbi Aqiba. If you are saying that he was his teacher, is there anybody who says to his teacher, “since these are saying this and those are saying that”? Rebbi Abun in the name of Rebbi Samuel bar Rav Isaac understood it from the following: “Ben Azzai said to him, we are sorry about their disagreement, and you come to find us disagreement where they are concurring.” This implies that Ben Azzai was colleague and student of Rebbi Aqiba. If you are saying that he was his teacher, is there anybody who says to his teacher, “you come to find us disagreement”?
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