כָּל הַנּוֹלָדִים מֵאֶחָד בְּתִשְׁרֵי עַד עֶשְׂרִים וְתִשְׁעָה בֶּאֱלוּל, הֲרֵי אֵלּוּ מִצְטָרְפִין. חֲמִשָּׁה לִפְנֵי רֹאשׁ הַשָּׁנָה וַחֲמִשָּׁה לְאַחַר רֹאשׁ הַשָּׁנָה, אֵינָן מִצְטָרְפִין. חֲמִשָּׁה לִפְנֵי הַגֹּרֶן וַחֲמִשָּׁה לְאַחַר הַגֹּרֶן, הֲרֵי אֵלּוּ מִצְטָרְפִין. אִם כֵּן לָמָּה נֶאֱמַר שָׁלשׁ גְּרָנוֹת לְמַעְשַׂר בְּהֵמָה, שֶׁעַד שֶׁלֹּא הִגִּיעַ הַגֹּרֶן, מֻתָּר לִמְכּוֹר וְלִשְׁחוֹט. הִגִּיעַ הַגֹּרֶן, לֹא יִשְׁחוֹט. וְאִם שָׁחַט, פָּטוּר:
Tutti gli animali nati dal primo di Tishrei fino al 29 di Elul si uniscono [per la decima]. Cinque prima di Rosh Hashanah e cinque dopo Rosh Hashanah non si uniscono. Cinque prima di un Goren e cinque dopo un Goren si uniscono. Se è così, perché hanno detto che ci sono tre granot per la decima degli animali? Perché fino a quando il Goren non è arrivato, è permesso vendere e macellare [senza la decima], una volta arrivato non si può massacrare [senza la decima] ma se lo fa, è esente [dalla punizione].
Jerusalem Talmud Rosh Hashanah
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.” “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.” 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 29th of Elul. If you would say like a third, it should state, up to the 22nd. 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 29th 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.
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