Reference for Bekhorot 115:7

פירש ר' יוסי בר' יהודה

[according to a rabbinical enactment] like the period of the 'threshing floor'.<span class="x" onmousemove="('comment',' The threshing floor is the place where the grain is to be made fit for food and where it is made subject to tithes, similarly the respective periods of tithing make the animals subject to tithing rabbinically.');">⁶</span>

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