Halakhah for Chullin 272:31
אין דברי תורה מקבלין טומאה
Wherefore then have we learnt: THE LAW OF THE FIRST OF THE FLEECE APPLIES BOTH WITHIN THE HOLY LAND AND OUTSIDE IT? - Rather we must say that this is the reason for R'Simeon's view: he draws an analogy by means of the common expression 'sheep' from the [cattle] tithe:<span class="x" onmousemove="('comment',' Cf. Lev. XXVII, 32: And all the tithe of cattle and sheep, whatsoever passeth under the rod, the tenth shall be holy unto the Lord. With regard to the law of the first of the fleece the word 'sheep' is also written, cf. Deut. XVIII, 4.');"><sup>17</sup></span>
Sefer HaChinukh
And this commandment is practiced by males and females, Israelites and Levites, whether in front of the [Temple] or not in front of the [Temple]. But [it is practiced] only in the Land of Israel, and not outside of the Land; and like Rav Nachman bar Yitschak said in Chullin 136b in the chapter [entitled] Reishit HaGez, "The world acts like the three elders: Like Rabbi Eelayai in the first shearing, etc." - meaning to say that he exempted outside the Land, as it is found there. And one who transgresses it and did not give his first shearing to the priest - when he has shearing that is fit, according to the matter that we wrote - has nullified this positive commandment.
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