Reference for Bekhorot 119:31

מנאן זוגות זוגות קינטרן קינטרן עשירי למנינו הוא קדוש

In what counting? - R'Mari says: The holiness of the tenth is determined by his counting,<span class="x" onmousemove="('comment',' In the case of pairs, therefore, the tenth pair is holy as tithe, and in the case of the counting of hundreds, the tenth hundred is holy.');">²⁶</span>

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