Midrash for Bekhorot 107:14
אלא מעתה גבי מעשר בהמה דלא כתיב (ויקרא כז, לב) וכל מעשר בקר ומעשר צאן
Hence just as two kinds which are ordained biblically must not be tithed one for the other, so also [two kinds] which are ordained rabbinically must not be tithed one for the other. Said R'Abba B'Memel to R'Ammi: According to this,<span class="x" onmousemove="('comment',' Since you say above that the expression 'the best' used in each case with reference to wine and oil is for the purpose of forbidding tithing one for the other.');"><sup>11</sup></span> in the case of the tithing of animals, since Scripture does not say: 'And concerning the tithe of the herd, and the tithe of the flock'
Sifrei Devarim
(Devarim 18:4) "The first (i.e., terumah) of your corn": We are hereby taught that terumah is given only of the choicest. "your corn, your wine, and your oil": We are hereby taught that terumah is not given from one for the other. And just as we find that we do not give terumah from two of these kinds from one for the other, so, we do not give terumah from grains and from greens from one kind for the other.
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