Mesorat%20hashas for Bekhorot 106:41
אמר קרא (דברים יד, כב) שנה שנה לשנה הקשתיו ולא לדבר אחר
IT ALSO APPLIES BOTH TO LARGE CATTLE AND SHEEP BUT THEY CANNOT BE TITHED ONE FOR THE OTHER; TO LAMBS AND GOATS etc. And why should not [we derive a rule that] the new animals [born after Elul] and the old born [before Elul] be tithed one for the other a minori [thus]: If lambs and goats which are treated as diverse kinds in regard to one another are tithed one for the other, does it not stand to reason that new and old animals which are not treated as diverse kinds in regard to one another should be tithed one for the other?
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