Halakhah for Chullin 272:46
דכתיב (ויקרא כז, לב) כל אשר יעבור תחת השבט פרט לטרפה שאינה עוברת
On the contrary, should not the analogy be drawn rather from the law of the firstling, since they are alike in the following points: - (i) orphan-beast,<span class="x" onmousemove="('comment',' An orphan, i.e., a beast whose dam died or was slaughtered at the very moment that it was born, is sacred if a firstling, and is subject to the law of the first of the fleece, but is exempt from the cattle tithe.');"><sup>30</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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