Related do Szekalim 3:6

The first of Elul is the beginning of the year for cattle tithing; R. Elazar and R. Shimon say: On the first in Tishrei. [Regarding this] Shimon b. Azzai said: Because some say "first in Elul" while others say “on the first in Tishrei”, the animals born in Elul are tithes for themselves. [What is that supposed to mean]? [Answer:] Five of them were born on Ab and five on Elul, five on Elul and five on Tishrei [or] five in Elul and five in Tishri, so they are not added together; [if he is] five [born] in Tishrei and five in Elul, behold, these are added together. '

He went in to give the chamber appropriation, and they examine him as he goes in and as he comes out and converses with him from the moment he goes to the moment he comes out, to fulfill what is said: "Be clean before God and before Israel" And [further] it says: "And do what is right and what is good in the eyes of God" What is good - in the eyes of heaven, and what is right - in the eyes of men. [These are] words of R. Akiba. And it [further] says: "And find favor and goodwill in the eyes of God and of men" R. Ishmael says The right thing [means also here:] in the eyes of heaven. The sages decided [that] the words of R. Ishmael [should be] supported, for it says: "For thou shalt do what is right in the sight of God," and here [it says] not “that Quality". And it says: "God, God, YHWH, God, God, YHWH, he knows, and may Israel know".

He made the first [appropriation] and said [thereby]: "This is from the land of Israel for all Israel!" Then he covered [that which is left] with blankets, because the people come from Syria and pay the shekel on it. He made the second [appropriation] and said [at the same time]: "This is from Ammon and Moab and from the cities neighboring the land of Israel!" Then he covers [that which is left] with blankets, because the people come from Babylon and pay the shekel on it.