פירוש על בכורות 9:3

הלקחו או שניתן לו מתנה פטור ממעשר בהמה – In the Gemara (Tractate Bekhorot 55b-56a), we derive it from as it is written (Exodus 22:28-29): “You shall give Me (i.e., God) the first-born among your sons. You shall do the same with your cattle and your flocks,” just as your sons are not something bought or given as a gift, that purchasing and [receiving as] a gift don’t apply, but rather with him, they were born [to him], even your sheep and cattle are not through purchasing or a gift. And even though that this Scriptural verse deals with the first-born, as it is written, but we derive from it the tithe, that is, because it is written (Exodus 22:29): “You shall do the same with your cattle [and your flocks],” and certain action one is not able to stand regarding a first-born for since [it comes] from a holy womb, and it does not require an action that the person will sanctify it, if it is not a matter for the first-born, make it a matter for the tithing of cattle.

Introduction This mishnah deals with animals that are exempt from the cattle tithe. Our mishnah mentions the “kalbon.” This is a surcharge that one has to pay when one pays the years half-shekel to the Temple. There are two relevant rules here: 1) if a father pays the ½ shekel for his son, he need not pay the kalbon. 2) If two people pay their ½ shekel together they pay only one kalbon and not two.

האחים השותפין – the brothers that divided the inheritance of their father and afterwards became partners.

An animal bought or given as a present is exempt from the law of cattle tithe. A person is liable to tithe only the animals that are born into his property, not those that he bought or was given as a present.

כשחייבין בקלבון (when they are liable for a rate of exchange/agio) – when they bring their Skekalim , they bring two halves and they give two agio, and they give the two קלבון/agio. And the קלבון/agio is the language of the customary additional weight in retailing/boot that they have to weigh their Shekalim. But if they gave between the two of them one complete Shekel, they give two agio, for they were supposed to weigh in halves (see Tractate Shekalim, Chapter 1, Mishnah 7).

If brothers became partners, though they are still bound to pay the kalbon [surcharge], they are exempt from the tithe of cattle. And when they become liable to tithe of cattle, they are exempt from paying the kalbon. This section refers to two different types of partnerships between brothers who have inherited from their father. The first type is when they have already divided up the inheritance and then pooled their money together to form a business partnership. In such a case they are liable for the kalbon as are all partners who pay each other’s kalbon, but they are exempt from paying the tithe on animals since partners do not pay this tithe on their shared animals. The second partnership is one in which they have not yet divided up the inheritance. In such a case the money is treated as if it still belonged to the father. They are liable for the cattle tithe but they are exempt from the kalbon, for a father who pays the half shekel for his son is exempt from the kalbon (for more information on the kalbon, see the first chapter of tracate Shekalim).

ופטורים ממעשר בהמה – from all that are born to them all the days of the partnership. For the partnership exempts [them] from the tithe of cattle, as it is written (Exodus 13:12): “[every male firstling] that your cattle drop [shall be the LORD’s],” but not that of partnership. But even though this Biblical verse is written concerning the first-born, if it is not a matter relating to the first-born, we hear that it deals with partnership, as it is written (Deuteronomy 12:6): “[and there you are to bring your burnt offerings and other sacrifices, your tithes, and contributions, your votive and freewill offerings,] and the firstlings of your herds and flock,” teach it concerning the matter of tithing for cattle.

If they acquired from the estate, they are bound [to tithe them]. But if not, they are exempt from tithing. If the brothers bought animals from their father’s estate, when these animals give birth, they must tithe them. However, if they didn’t buy the animals from the estate, but rather shared the money from the estate and used it to buy animals, then the animals born to them are exempt, because they are owned by partners.

וכשחייבין במעשר בהמה – as for example, if they didn’t ever divide it (i.e., the estate), that the estate exists, which is the inheritance of their father exists, they are liable for the tithing of the cattle to tithe all that is born to them all the days of their partnership. For this we stated in the Baraitha, even if they acquired the estate, the inference teaches us (Exodus 22:29): “[seven days] it shall remain [with its mother],” that implies [this] nevertheless.

If they first divided up the estate and then again became partners, they are bound to pay the kalbon and are exempt from tithe of cattle. Once the brothers divide their father’s estate, each piece becomes each brother’s own property. The property is disconnected from the father, and therefore they must pay the kalbon. But when they form a partnership they become exempt from the animal tithe. Note that this is a repeat of the halakhah found in section two.

ופטורים מן הקלבון – completely, that they weigh between the two of them a complete Shekel. That their father’s money is stands in its legal status/presumption, but the father who offers the head-tax/pays the Shekel for his son or for one of the people of his city and exempts him with his own, and he is exempt from the agio, as it is taught in the Mishnah of [Tractate] Shekalim (Chapter 1, Mishnah 7), that a person who pays the Shekel for a a poor people or for his neighbor or for someone in his city is exempt from the agio.

קנו בתפוסת הבית חייבין –[he is liable for] the tithe of cattle. As we stated, the inference of (Exodus 22:29): “it shall remain” (see above), that it implies anyway whatever it will be. But in the explanations/interpretations of my Rabbi I found, that [when it says] they acquired it [does not mean] that they purchased it with money, but rather, the cattle/animals that fell to them from the inheritance of their father.

חלקו וחזרו ונשתתפו – they are merely/in a general way like partners.

פטורים ממעשר בהמה – but are liable for agio.