Talmud Bavli
Talmud Bavli

Halakhah for Bekhorot 105:33

ליקנינהו לאודנייהו לעובדי כוכבים דלא ליקדש מעיקרא

And whence will you prove that we take into account the possibility of one committing an offence? - For it was taught: We are not permitted to consecrate an animal, nor to make valuation, nor to set aside as devoted<span class="x" onmousemove="('comment',' Dedicated as holy for the priests or sacred use.');"><sup>23</sup></span> nowadays.<span class="x" onmousemove="('comment',' Because we cannot hide them until the Temple is rebuilt and therefore we apprehend that an offence might be committed with them.');"><sup>24</sup></span> But if one did consecrate an animal, or make a valuation or set aside as devoted, the animal is to be destroyed;<span class="x" onmousemove="('comment',' Lit., 'uprooted'.');"><sup>25</sup></span> fruits, garments and vessels shall be allowed to rot and as for money and metal vessels, let him cast them into the Salt Sea. And what is meant by destroying? He locks the door on [the animal] and it dies of itself [from hunger].<span class="x" onmousemove="('comment',' V. A.Z. 13a.');"><sup>26</sup></span> If this be the case,<span class="x" onmousemove="('comment',' That an animal set aside as tithe nowadays is not holy for fear of the law being transgressed.');"><sup>27</sup></span> then a first-born [of an animal] should also not become holy nowadays?<span class="x" onmousemove="('comment',' For fear that it might be shorn etc.');"><sup>28</sup></span> Is then the sanctity of a first-born dependent on us? Is it not hol from the time it leaves the womb? - This is what is meant [by the question]: Let him make over to a heathen the ears of the [mothers of the prospective offspring] so that they shall not be sanctified from the beginning?<span class="x" onmousemove="('comment',' The law being that if a heathen has a share in the first-born it is not subject to redemption, v. supra 2a. If you therefore fear an offence against the law, why not adopt this remedy?');"><sup>29</sup></span>

Sefer HaChinukh

The commandment of the tithe of pure beasts every year: To tithe all the pure beasts - which are cattle, sheep and goats (Bekhorot 53a) - that are born in our flocks each and every year, and to take that tithe and eat it in Jerusalem after the fat and blood have been offered on the altar (Zevchim 56b), as it is written (Leviticus 27:32), "And all the tithe of your cattle and sheep, all that passes beneath the rod, the tenth shall be holy to the Lord." And they, may their memory be blessed, said in Bekhorot 58b, "How do we tithe? He brings them to a pen and makes for them a small opening, so that two cannot go out at the same time. He places their mothers outside, and they would moan, so that the lambs would hear their voices and exit the pen to meet them on their own and not from the effort of another. And he counts them with a rod, 'One, two, three, four' and so on, until ten. And the one that comes out tenth he marks with red chalk and he says, 'Behold, this is tithe.'"
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