Reference for Bekhorot 40:34

איידי דאיכא חדא דלא סגיא בלא שלש תנא כולהו דילדו שלש שלש

Let it state th one gave birth to three and the rest each gave birth to two? - Since one animal must necessarily bear three,<span class="x" onmousemove="('comment',' In order to make up the number ten to be subject to tithing. as the original she-kid is not tithed with the offspring because it belongs to a previous year.');">²⁰</span>

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