Commentary for Bekhorot 106:47
תן חלב לזה וחלב לזה
Why not say that we compare the tithing of animals to the tithing of grain so that, just as in the case of the tithing of grain you must not tithe one kind of grain for the other, so in the case of the tithing of animals you must not tithe one kind [of animal] for the other? - The Divine Law includes [all by stating] flock'.<span class="x" onmousemove="('comment',' By writing v. Mishnah; lit., 'And of the flock'. The text thus includes all kinds of small cattle as being one in respect to tithing.');"><sup>33</sup></span> If this be so,<span class="x" onmousemove="('comment',' That all is included.');"><sup>34</sup></span> then [include] also new and old [animals]?<span class="x" onmousemove="('comment',' As regards tithing one for the other.');"><sup>35</sup></span> - Scripture says: 'Thou shalt truly tithe'?<span class="x" onmousemove="('comment',' Making the comparison with the tithing of corn as supra.');"><sup>36</sup></span> And why do you see fit?<span class="x" onmousemove="('comment',' To compare the tithing of new and old animals with tithing of grain. Why not compare the tithing of lambs and goats with the tithing of grain, thus forbidding the tithing of one for the other in small cattle?');"><sup>37</sup></span> - Said Rab: Scripture says: 'year by year', [intimating], I [Scripture] have compared the tithing of animals with the tithing of grain in respect of the year,<span class="x" onmousemove="('comment',' That those born after Elul, which is the New Year for animal tithing, cannot be tithed for those born before Elul.');"><sup>38</sup></span> but not with reference to any other matter [e.g. , one kind of animal for another]. We have learnt elsewhere: We must not separate [terumah from] one kind of grain for another, and if one does so separate, his terumah is no terumah.<span class="x" onmousemove="('comment',' Ter. II, 4.');"><sup>39</sup></span> Whence is this proved? R'Ammi reported in the name of R'Jannai, (another version is: R'Ammi reported in the name of R'Simeon B'Lakish) : [Scripture says]: All the best of the oil and all the best of the wine and of the wheat.<span class="x" onmousemove="('comment',' Num. XVIII, 12.');"><sup>40</sup></span> The Torah thus said: Give the best for this and the best for that.<span class="x" onmousemove="('comment',' That for purposes of terumah or tithes each must be tithed with the best of its own kind, as Scripture says: When ye have heaved the best thereof (Num. XVIII, 30) .');"><sup>41</sup></span>
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