למאי נפקא מינה כגון שגזל חמץ שעבר עליו הפסח אי אמרת יורשין הוו היינו האי דירתי מורית ואי אמרת מקבלי מתנות הוו מתנה קאמר רחמנא דניתיב להו והא לא קא יהיב להו מידי דעפרא בעלמא הוא
What, however, is doubtful to us is where e.g., ten animals fell to the portion of a priest as [payment for] robbery committed upon a proselyte. Is he then under an obligation to set aside a tithe<span class="x" onmousemove="('comment',' In accordance with Lev. XXVII, 32.
');"><sup>11</sup></span> or not? Are they [the priests] heirs, in which case the dictum of the master applies that [where] heirs have bought animals out of the funds of the general estate they would be liable [to tithe], or are they perhaps endowment recipients in which case we have learnt 'He who buys animals or receives them as a gift is exempt from the law of tithing animals'?<span class="x" onmousemove="('comment',' Cf, Bek. IX, 3.
');"><sup>12</sup></span>
Tosefta Demai
[With respect to] spiced oils (i.e., aromatics made with spices typically subject to tithing), Bet Shammai holds [the mixture] liable and Bet Hillel exempts it (cf. Dem. 1:3). Rabbi Nathan said, "Bet Hillel did not exempt [tithing spiced oils] except as to balsam oil." Others say in the name of Rabbi Natan, "Bet Hillel rendered liable rose oil." [With respect to] replacements for heave offerings, or repayments of the value [of the produce] plus a fifth (i.e., the payment for which someone who consumes Terumah unwittingly is liable, see Ter. 6:1), or the surplus of the omer [offered on the 16th of Nissan], or the two loaves [from the new wheat offered on Shavuot], or the showbreads, or the leftovers of the grain offerings [after the priests have offered the required handful]" (see Bava Kamma 110b:14), Rabbi Shimon ben Yehudah says in the name of Rabbi Shimon, "Bet Shammai rendered liable and Bet Hillel exempted [these agricultural gifts]." And anyone who designates [any of these agricultural gifts] for second tithe, what he has done is done (i.e., there is no punishment but the sages do not approve).
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