Quotation for Chullin 50:33

האחין השותפין כשחייבין בקלבון פטורין ממעשר בהמה כשחייבין במעשר בהמה פטורין מן הקלבון:

AND WHEN THEY ARE LIABLE TO THE CATTLE TITHE,<span class="x" onmousemove="('comment',' I.e., if they had never divided the inheritance. In this case it is held that cattle born to the partnership stock is subject to the tithe, for it is deemed in law to be the deceased father's stock.');">¹⁹</span>

Rashi on Numbers