Reference for Bekhorot 114:31
חמשה לפני הגורן וחמשה לאחר הגורן הרי אלו מצטרפין
IF SO, WHY DID THEY SPEAK OF THREE PERIODS FOR THE TITHE OF CATTLE?<span class="x" onmousemove="('comment',' Since the periods fixed for tithing do not form an interval with respect to the lambs born before them.');"><sup>22</sup></span>
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