Mesorat%20hashas for Bekhorot 108:14

וצאן משמע כל צאן אחד דאי סלקא דעתך כבשים ועזים נמי לכתוב

[It must be] to intimate that only as regards the herd [large cattle] and the flock you must not tithe one for the other, but as regards lambs and goats, you may tithe one for the other.

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