Midrash for Bekhorot 105:5
ת"ל
; TO LAMBS AND TO GOATS (AND ONE CAN BE TITHED FOR THE OTHER) ; TO THE NEW<span class="x" onmousemove="('comment',' Those born after Elul, the first of this month being considered a New Year for the tithing of animals.');"><sup>3</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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