Commentary for Bekhorot 119:43

אמר לך רבי יוחנן

But according to him who holds that the holiness of the tenth is determined by his counting, then he calls the tenth the first!<span class="x" onmousemove="('comment',' He then calls the tenth animal the first, and if therefore we are guided by what he says why should the last animal be sacred, since he actually calls it the first?');">³⁴</span>

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