Quoting%20commentary for Bekhorot 117:22

קרא לתשיעי עשירי ונשתייר עשירי בדיר התשיעי נאכל במומו והעשירי מעשר

for Raba said: A count properly begun exempts!<span class="x" onmousemove="('comment',' If one began to count ten lambs or more for tithing purposes and during the counting one animal died or ran off, those which passed the rod are accounted redeemed.');">¹⁶</span>

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