Reference for Chullin 272:47

ולילף צאן צאן מבכור מה בכור אפי' טרפה אף ראשית הגז אפי' טרפה

bought, (iii) held jointly, (iv) given,<span class="x" onmousemove="('comment',' Animals bought or held jointly or received as a gift are subject to the law of the firstling and to the first of the fleece but are exempt from the cattle tithe. V. Bek. 55b, 56b.');">³¹</span>

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