Reference for Bekhorot 118:28

היו לו עשרה טלאים והכניסן לדיר ומנה חמשה ומת אחד מהם אם מן המנויים מת מונה ומשלים עליהם ואם משאינן מנויים מת מנויים פטורין ושאינן מנויים מצטרפין לגורן אחר

- This you cannot say, for does it not state: IF ONE OF THOSE ALREADY TITHED LEAPED IN AMONG THE FLOCK! But perhaps the phrase ONE OF THOSE ALREADY TITHED refers to one actually set aside as tithe<span class="x" onmousemove="('comment',' Therefore the passage 'those already counted' will refer to those already set aside as tithe and consequently Raba cannot prove his ruling that where he properly began to count and the tenth died, we consider the counted ones as redeemed.');">²²</span>

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