מַעְשַׂר בְּהֵמָה נוֹהֵג בָּאָרֶץ וּבְחוּצָה לָאָרֶץ, בִּפְנֵי הַבַּיִת וְשֶׁלֹּא בִפְּנֵי הַבַּיִת, בַּחֻלִּין אֲבָל לֹא בַמֻּקְדָּשִׁין. וְנוֹהֵג בַּבָּקָר וּבַצֹּאן, וְאֵינָן מִתְעַשְּׂרִים מִזֶּה עַל זֶה. בַּכְּבָשִׂים וּבָעִזִּים, וּמִתְעַשְּׂרִין מִזֶּה עַל זֶּה. בֶּחָדָשׁ, וּבַיָּשָׁן, וְאֵינָן מִתְעַשְּׂרִין מִזֶּה עַל זֶּה. שֶׁהָיָה בַּדִּין, מָה אִם הֶחָדָשׁ וְהַיָּשָׁן שֶׁאֵינָן כִּלְאַיִם זֶה בָזֶה, אֵין מִתְעַשְּׂרִין מִזֶּה עַל זֶה. הַכְּבָשִׂים וְהָעִזִּים שֶׁהֵם כִּלְאַיִם זֶה בָזֶה, אֵינוֹ דִין שֶׁלֹּא יִתְעַשְּׂרוּ מִזֶּה עַל זֶה, תַּלְמוּד לוֹמַר (ויקרא כז), וָצֹאן, מִשְׁמָע כָּל צֹאן, אֶחָד:
Десятину животных применяют как в Израиле, так и за его пределами, когда Храм стоит и когда Храма не существует, для несвященных животных, но не для священных животных. И это относится к крупному рогатому скоту и стаду [то есть, овцам и козам], но они не могут быть привязаны друг к другу. [Это относится к] овцам и козам, и они могут быть десятины один за другим. Это относится как к новым, так и к старым животным, но они не платятся один за другим. Потому что мы могли бы сказать: если старые и новые животные, которые не образуют смешанную породу, не получают десятину один за другим, тем более, что овцы и козы, которые действительно создают смешанную породу, безусловно, не должны подвергаться десятине для одного животного. Другой! Поэтому он говорит (Левит 27) «и стадо», что означает, что все [типы] стад [животных] едины.
Jerusalem Talmud Shekalim
Rebbi Joḥanan said, because they are the periods of birth. Rebbi Aḥa, Rebbi Tanḥum bar Ḥiyya in the name of Rebbi Joshua ben Levi: That animals be available for the pilgrims on the holidays. Rebbi Yudan said, that he should not come to do not tarry. Rebbi Yose said, anybody who is late with his ṭevel transgresses. There, 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 ones. 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 tithed, 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 combine. If there were born in his flock five in Av and five in Tishre, they combine. Could Ben Azzai decide between his students? 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 Aqiba. 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 following: “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”?
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