Commentary for Chullin 227:33

ומה אמו שנכנסה עמו לדיר להתעשר נאסרה עמו בבשול

From the following a fortiori argument: If [in the milk of] its mother, which enters the cattle-pen together [with the ki to be tithed,<span class="x" onmousemove="('comment',' Cf. Lev. XXVII, 32, and Bek. IX. It has been laid down (a) that cattle may not be counted together with sheep or goats for the purposes of tithing nor vice versa. Moreover (b) an animal which has once been counted with others for the purposes of tithing cannot be counted again. The 'older sister' therefore cannot be counted together with kids for tithing either because of (a) or (b) , according to whichever interpretation is adopted. V. preceding note.');">¹⁵</span>

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