Midrash for Bekhorot 105:26
ומנא תימרא דחיישינן לתקלה
If this be the case, [then the law of tithe as regards animals] should apply even nowadays?<span class="x" onmousemove="('comment',' When there is no Temple in existence.');"><sup>16</sup></span>
Sifrei Devarim
"your tithes": R. Akiva says: Scripture speaks of two tithes, the grain tithe and the animal tithe.
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Sifrei Devarim
R. Akiva says: I might think that one brings firstlings from outside of Eretz Yisrael to the land (to be sacrificed); it is, therefore, written (Ibid.) "And you shall eat before the L-rd your G-d, in the place that He shall choose to repose His name there the tithe of your corn … and the firstlings." From the place whence you bring the corn tithe (i.e., Eretz Yisrael) you bring firstlings. From outside Eretz Yisrael, whence you do not bring the corn tithe, you do not bring firstlings.
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