יז תנן התם אין תורמין ממין על שאינו מינו ואם תרם אין תרומתו תרומה מנא הני מילי אמר רבי אמי אמר רבי ינאי ואמרי לה א"ר אמי אמר רבי שמעון בן לקיש (במדבר יח, יב) כל חלב יצהר וכל חלב תירוש ודגן אמרה תורה תן חלב לזה וחלב לזה
17 Scripture however, states: Thou shalt truly tithe.<span class="x" onmousemove="('comment',' Deut. XIV, 22. Lit., 'To tithe, thou shalt tithe', using the word Tithe twice.');"><sup>30</sup></span> Scripture speaks of two kinds of tithes, one the tithing of animals and the other the tithing of grain, and it compares the case of an animal tithed with that of the tithing of grain; just as in the case of the tithing of grain it is forbidden to tithe t for the old<span class="x" onmousemove="('comment',' Scripture saying in the same verse: That the field bringeth forth year by year, thus intimating that it is forbidden to tithe last year's grain for this year's and this year's grain for the coming year's.');"><sup>31</sup></span> so in the case of the tithing of animals it is also forbidden to tithe the new for the old. If this be the fact,<span class="x" onmousemove="('comment',' That we compare the tithing of animals with the tithing of grain. itmu');"><sup>32</sup></span> the same should apply to the case of lambs and goats? Why not say that we compare the tithing of animals to the tithing of grain so that, just as in the case of the tithing of grain you must not tithe one kind of grain for the other, so in the case of the tithing of animals you must not tithe one kind [of animal] for the other? - The Divine Law includes [all by stating] flock'.<span class="x" onmousemove="('comment',' By writing v. Mishnah; lit., 'And of the flock'. The text thus includes all kinds of small cattle as being one in respect to tithing.');"><sup>33</sup></span> If this be so,<span class="x" onmousemove="('comment',' That all is included.');"><sup>34</sup></span> then [include] also new and old [animals]?<span class="x" onmousemove="('comment',' As regards tithing one for the other.');"><sup>35</sup></span> - Scripture says: 'Thou shalt truly tithe'?<span class="x" onmousemove="('comment',' Making the comparison with the tithing of corn as supra.');"><sup>36</sup></span> And why do you see fit?<span class="x" onmousemove="('comment',' To compare the tithing of new and old animals with tithing of grain. Why not compare the tithing of lambs and goats with the tithing of grain, thus forbidding the tithing of one for the other in small cattle?');"><sup>37</sup></span> - Said Rab: Scripture says: 'year by year', [intimating], I [Scripture] have compared the tithing of animals with the tithing of grain in respect of the year,<span class="x" onmousemove="('comment',' That those born after Elul, which is the New Year for animal tithing, cannot be tithed for those born before Elul.');"><sup>38</sup></span> but not with reference to any other matter [e.g. , one kind of animal for another]. We have learnt elsewhere: We must not separate [terumah from] one kind of grain for another, and if one does so separate, his terumah is no terumah.<span class="x" onmousemove="('comment',' Ter. II, 4.');"><sup>39</sup></span> Whence is this proved? R'Ammi reported in the name of R'Jannai, (another version is: R'Ammi reported in the name of R'Simeon B'Lakish) : [Scripture says]: All the best of the oil and all the best of the wine and of the wheat.<span class="x" onmousemove="('comment',' Num. XVIII, 12.');"><sup>40</sup></span> The Torah thus said: Give the best for this and the best for that.<span class="x" onmousemove="('comment',' That for purposes of terumah or tithes each must be tithed with the best of its own kind, as Scripture says: When ye have heaved the best thereof (Num. XVIII, 30) .');"><sup>41</sup></span>