Quoting%20commentary for Bekhorot 106:43

אין תורמין ממין על שאינו מינו ואם תרם אין תרומתו תרומה

Scripture speaks of two kinds of tithes, one the tithing of animals and the other the tithing of grain, and it compares the case of an animal tithed with that of the tithing of grain; just as in the case of the tithing of grain it is forbidden to tithe t for the old<span class="x" onmousemove="('comment',' Scripture saying in the same verse: That the field bringeth forth year by year, thus intimating that it is forbidden to tithe last year's grain for this year's and this year's grain for the coming year's.');">³¹</span>

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