Liturgy for Bekhorot 121:23

הוי אומר לאחריו מקדש

refers to tithing in our days<span class="x" onmousemove="('comment',' After the destruction of the Jewish Temple, when there cannot be any sacrifices. This explanation is not in agreement with the opinion of R. Huna above (53a) , that nowadays the law of tithing animals is not practised. (Rashi) Tosaf. observes however that although the law of tithing does not apply in our days, nevertheless, if he did tithe, the animal set aside as tithe is sacred.');">¹³</span>

Hadran