Talmud do Bechorot 9:1

Rebbi Joḥanan said, because they are the periods of birth⁹Different kinds of livestock produce their young at different times.. Rebbi Aḥa, Rebbi Tanḥum bar Ḥiyya in the name of Rebbi Joshua ben Levi: That animals be available for the pilgrims on the holidays¹⁰Babli Bekhorot57b/58a. It is explained later that the main time for animal tithe is early fall. The other two times are introduced for the convenience of the farmer that he may take his tithe animal to the Temple when he makes his pilgrimage anyhow.. Rebbi Yudan said, that he should not come to do not tarry¹¹It is sinful to give tithes too late (Ex. 22:28). This is interpreted to mean that one disregards a positive commandment if one does not hand over (for produce) or sacrifices (for animals) his tithes on or before the next holiday, and one transgresses the prohibition on the third holiday after the start of the obligation.. Rebbi Yose said, anybody who is late with his ṭevel transgresses¹²Ṭevel is untithed produce for which heave and tithes are due.. There,¹³Mishnah Bekhorot8:5. The text quoted here is the Mishnah text; nevertheless it seems that the statement from Mishnah Roš Haššanah1:1, quoted in B, that R. Eleazar (ben Shamua) and R. Simeon fix the date at the first of Tishre, has to be included here. From here on the text is copied in Roš Haššanah1:1 (Note 148). 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 ones¹⁴Since the gestation period for sheep is 5 months, those born in Av were conceived before the start of Nisan, those in Elul after the first of Nisan. If the start of the year is fixed in spring, the natural date for a new year of animal tithes is the start of Elul.. 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 tithed¹⁵Ps.65:14. The last word is read as if it were יְעַשְׂרוּ. Babli Roš Haššanah8a., 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 combine¹⁶The tenth lamb is animal tithe. If there are 5 in Av and 5 in Elul, they cannot add up to 10 since practice may follow R. Meïr; 5 in Elul and 5 in Tishre cannot combine since practice may follow R. Simeon.. If there were born in his flock five in Av and five in Tishre, they combine¹⁷This really should be: 5 in Tishre and 5 in the following Av, so they belong to the same fiscal year (Tosephta Bekhorot7:9, Babli Bekhorot58a.). Could Ben Azzai decide between his students¹⁸The reference to Ben Azzai in a dispute between R. Aqiba’s last students is anachronistic; Ben Azzai died young, before these became independent scholars.? 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 Aqiba¹⁹Ben Azzai considers the points of view of R. Aqiba and R. Ismael as equivalent even though he never was R. Ismael’s student. If he does not follow his teacher, he must be an independent authority.. 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 following²⁰Mishnah Bava batra9:14. The testimony of a Mishnah is preferable to that of a baraita.: “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”?