Reference for Pesachim 11:3

כי קא מיבעיא לן היכא דלא מצי מסלק ליה בזוזי מאי אמר להו פטורה והתניא חייבת התם דמצי מסלק ליה

Raba was asked: Is cattle liable to arnona<span class="x" onmousemove="('comment',' Tax from crops and cattle paid in kind.');">⁴</span> subject to the law of firstlings or not?<span class="x" onmousemove="('comment',' Where a non-Jew has a share in an animal it is definitely not subject thereto; the question here is as explained in the text.');">⁵</span> Wherever one can put him off with money.<span class="x" onmousemove="('comment',' I.e.,the king, to whom the tax is payable, will accept money instead of the animal.');">⁶</span>

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