Reference for Bekhorot 119:36

למנין בהמות הוא קדוש

But according to him who holds that the holiness of the tenth is determined by the actual number of the animals, it is as if he called the [certain] ninth the ninth and the [certain] tenth the tenth!<span class="x" onmousemove="('comment',' For the fact that he called the tenth the ninth and the eleventh the tenth makes no difference, and therefore why should not the tenth be the tithe and the eleventh a peace-offering?');">²⁹</span>

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