1Rebbi Joḥanan said, because they are the periods of birth 9 Different 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 holidays 10 Babli Bekhorot 57b/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 tarry 11 It 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 transgresses 12 Ṭevel is untithed produce for which heave and tithes are due. . There, 13 Mishnah Bekhorot 8:5 . The text quoted here is the Mishnah text; nevertheless it seems that the statement from Mishnah Roš Haššanah 1:1 , 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 Haššanah 1:1 (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 ones 14 Since 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 tithed 15 Ps. 65:14 . The last word is read as if it were יְעַשְׂרוּ. Babli Roš Haššanah 8a . , 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 16 The 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 combine 17 This really should be: 5 in Tishre and 5 in the following Av, so they belong to the same fiscal year ( Tosephta Bekhorot 7:9 , Babli Bekhorot 58a .) . Could Ben Azzai decide between his students 18 The 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 Aqiba 19 Ben 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 following 20 Mishnah Bava batra 9:14. 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”?
2There, 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 combine 21 Mishnah Bekhorot 9:5 . 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 germinating 22 The 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 third 23 Agricultural 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 tithed 25 He holds that the tithe is not slaughtered at the moment it is selected; at all times it is a prospective sacrifice. Babli Bekhorot 21b . . 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. 13 Mishnah Bekhorot 8:5 . The text quoted here is the Mishnah text; nevertheless it seems that the statement from Mishnah Roš Haššanah 1:1 , 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 Haššanah 1:1 (Note 148 ). ” Not even if it was born up to the 29 th of Elul? Could you say that Ben Azzai follows Rebbi Simeon 26 Since 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 year 27 An 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 floor 28 Which 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 time 29 The 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 following 30 Deut . 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.
3MISHNAH: One disburses from the lodge 1 The room where the sheqalim were stored, to be disbursed as will be described in Mishnah 2 . into three boxes of three seah each, on which is written ג ,ב ,א 31 The money to be spent in the inverse order of the boxes; then it always is clear how much money is left. . Rebbi Ismael says, it was written in Greek, A, B, Γ. The disburser enters neither in trousers 32 Rashi’s interpretation, Latin paragauda . Another interpretation: a long robe with wide cuffs (sources giben in Levy’s Dictionaty, vol. 4 col. 98b. Cf Arabic בֻּוגֻז). with pockets, nor with shoes 33 The last two are sewn together; the seam could be opened and coins stuffed in there. , nor with sandals, nor with phylacteries nor with an amulet 33 The last two are sewn together; the seam could be opened and coins stuffed in there. , lest he become poor and people would say, he became poor because he sinned in the lodge, or he became rich and people would say, he enriched himself from the money lifted from the lodge, for a person needs to be clean before people 34 Rabbinic Hebrew distinguishes between בִּרְיָה “creature” and בְּרִיָּה “creation”. as he has to be clean before the Omnipresent, as it is said 35 Num . 32:22 . , you have to be blameless before the Eternal and before Israel , and it says 36 Prov . 3:4 . , find grace and understanding in the eyes of God and men.
4HALAKHAH: [Rebbi Ze`ira asked Rebbi Joshiah, what is the measure of three baskets? He told him, let us infer the hidden from the explicit. It is stated:] 37 Corrector’s addition from B, originally from Šabbat 10, Notes 35–37 . One distributes from the lodge into three boxes of three seah each, which is nine seah , which is 27 An 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. seah 38; it is written on them ג ,ב ,א. Why is ,ג ב ,א written on them? To say that one does not take from the first before one has taken from the second, and not from the second before one has taken from the third 39 The other two sources and the Tosephta (2:1 ) insist that the money was used in ascending order of the boxes/ “Before one has taken” means “before one has finished taking.” .