Commentary for Kiddushin 101:3
והרי מעשר בהמה דליכא לחצאין וליכא בזה אחר זה ואמר רבא יצאו שנים בעשירי וקראן עשירי עשירי ואחד עשר מעורבים זה בזה
and also impossible consecutively;<span class="x" onmousemove="('comment',' After declaring the tenth tithe, the eleventh cannot be declared likewise.');"><sup>5</sup></span> yet Rabbah said: If two [animals] came forth at the tenth, and he [their owner] proclaimed them both as 'tenth', the tenth and the eleventh are intermingled!<span class="x" onmousemove="('comment',' One is actual tithe, and the other is treated as a peace-offering, though it is not known which is which. Yet why so? If he declares the tenth tithe and then the eleventh too, the second declaration is invalid. Why then is his simultaneous declaration valid?');"><sup>6</sup></span>