Quoting%20commentary for Bekhorot 117:5
עשירי מאליו הוא קדוש
Just as the tithe of grain is set apart by estimating [without measuring the quantity] and by [merely] planning [the separation], similarly the tithing of animals may be set aside by estimating and by merely planning [the separation].<span class="x" onmousemove="('comment',' R. Jose will therefore agree with Abba Eleazar, and tithes of animals can be set aside even without counting one, two, etc.');"><sup>4</sup></span>
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