Талмуд к Бехорот 9:5

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 combine²¹Mishnah Bekhorot9:5. A general rule for all tithes is that they have to be given separately for each year. This is inferred from Deut. 14:22, referring to agricultural tithe, which has to be given year by year. The tax year for animal tithe is defined as from Tishre 1 to Elul 29..” Rebbi Yose said, this implies that the rules of animal tither are neither like those of germinating²²The tax year for tithe from the yield of trees (rabbinic except for olive oil) is defined as from Shevat 15 to Shevat 14; for these purposes a fruit is defined as in existence if it started growing after the flower lost its leaves. The equivalent for animals would be a visible pregnancy. nor like those of a third²³Agricultural produce (Biblically, grain) has to be given if it is harvested when barely edible, one-third ripe. Its year is from Tishre 1 to Elul 29.. 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^nd24. 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 tithed²⁵He holds that the tithe is not slaughtered at the moment it is selected; at all times it is a prospective sacrifice. Babli Bekhorot21b.. Rebbi Mana met Rebbi Shammai; he asked him, did you say that? He told him, yes. He answered, but did we not state, “Ben Azzai says, those born in Elul are to be tithed separately.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).” Not even if it was born up to the 29^th of Elul? Could you say that Ben Azzai follows Rebbi Simeon²⁶Since it was explained in the preceding paragraph that Ben Azzai follows neither R. Simeon nor his opponents; his statement has to be acceptable to both parties.? 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 year²⁷An animal born between 23rd and 29th of Elul for Ben Azzai according to the rabbis has to be tithed the following year with the animals born the next year during Elul 1–22., so you have to say following ben Azzai, he leaves them for the next threshing floor²⁸Which is a preferred but not obligatory date for tithing. 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 time²⁹The first 7 days of its life. The firstling has to be delivered to a Cohen during its first year. are counted for its year. Rebbi Mana said, my father Rebbi Jonah understood this from the following³⁰Deut. 15:19. Since only its date of birth is mentioned. The firstling automatically is a dedicated sacrifice, and neither may nor can be selected.: Any male firstling which is born to your cattle and small cattle, etc. How is this? You count its year from the moment it is born.