תלמוד על בכורות 9:6

¹⁵¹This also is from Sheqalim3:1, Notes 21–30, with an enlarged quote from Mishnah Bekhorot. There, we have stated: “Any born from the first of Tishre until the 29^th 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.” “Then why did they say, there are three threshing floors for animal tithe? Because up to the time of the threshing floor one is permitted to sell or slaughter. From the time of the threshing floor he may not slaughter, but if he slaughtered he is not liable.”¹⁵²Mishnah Bekhorot9:6. Rebbi Yose said, this implies that the rules of animal tithe 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^th of Elul. If you would say like a third, it should state, up to the 22^nd. 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? 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^th 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 isborn to your cattle and small cattle dedicate to the Eternal, your God.. How is this? You count its year from the moment it is born.