Mesorat%20hashas for Bekhorot 108:24

לרבא אית ליה נמי העשירי

Or if you wish I can say: One [of these statements] was made by R'Papa.<span class="x" onmousemove="('comment',' Either for the analogy of 'year' or the comparison between the tithing of animals and the tithing of grain. R. Papa succeeded Raba in spiritual leadership and often a teaching emanating from the former was attributed to the latter (Tosaf.) .');">²⁰</span>

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