Bekhorot 114
סבר לה כר"ש דאמר
he holds with the view of R'Simeon, who said: Offspring brought forth by means of the caesarean section is a genuine offspring,<span class="x" onmousemove="('comment',' The mother being unclean through the confinement and therefore it is eligible to enter the shed to be tithed, v. supra 47b.');"><sup>1</sup></span>
יוצא דופן ולד מעליא הוא ודלא כר' יוחנן
and not with the opinion of R'Johanan.<span class="x" onmousemove="('comment',' Who explains (Nid. 40a) that R. Simeon admits that as dedicated objects they are not consecrated for the altar, comparing them with a first-born which is only hallowed when born from the womb (Rashi) .');"><sup>2</sup></span>
במחוסר זמן סבר לה כרבי שמעון בן יהודה
With respect to an animal too young to sacrifice, he agrees with the view of R'Simeon B'Judah.<span class="x" onmousemove="('comment',' Who holds (supra 21b) that an animal too young for sacrifice may enter the shed to be tithed.');"><sup>3</sup></span>
העיד רבי ישמעאל בן סתריאל מערקת לבינה לפני רבי
Said Rabbi: The reason of our Mishnah is now revealed.<span class="x" onmousemove="('comment',' The reason why R. Joshua in the Mishnah says that where the hide is still intact the animal is not considered an orphan is therefore because since the hide is of assistance to the offspring, it is as if the mother were alive.');"><sup>6</sup></span>
במקומנו מפשיטין את המתה ומלבישין את החי
[He further testified]: The lettuces In our place have six hundred thousand peelings [of small leaves] around their core.<span class="x" onmousemove="('comment',' Lit., 'in its stomach'. Var. lec. insert after peelings, 'A gnat has in its stomach sixty thousand peelings.' Others read, 'A he-goat etc.'.');"><sup>7</sup></span>
ומי שדיא ליה
is it not written: The wing of the ostrich beateth joyously?<span class="x" onmousemove="('comment',' Job. XXXIX, 13.The word (beateth etc.) is explained acrostically (Men. 66b) : (it carries) (it goes up) (above) tyj,b');"><sup>11</sup></span>
והא כתיב (איוב לט, יג) כנף רננים נעלסה
- The egg [which it smashed] was a rotten one.<span class="x" onmousemove="('comment',' Not being fit for chicken to come forth and therefore the bird deliberately threw and smashed it.');"><sup>12</sup></span>
ההוא מוזרתא הואי:
FOR THE TITHE OF CATTLE.<span class="x" onmousemove="('comment',' I.e., the animals which are born between the periods must be tithed at the approach of the period. Previous however to these intervals, one may eat or sell the animals directly even without tithing.');"><sup>14</sup></span>
ר' מאיר אומר
R'MEIR SAYS: THE FIRST OF ELUL IS THE NEW YEAR FOR THE TITHE OF CATTLE.<span class="x" onmousemove="('comment',' So that those born before this period do not enter the shed with those born subsequently, as it would be tithing the new for the old.');"><sup>18</sup></span>
באחד באלול ראש השנה למעשר בהמה
BEN AZZAI SAYS: THOSE BORN IN ELUL ARE TITHED BY THEMSELVES.<span class="x" onmousemove="('comment',' And neither with those born in Ab nor for those born in Tishri, as there is a doubt whether the New Year for tithing is the first of Tishri or the first of Elul.');"><sup>19</sup></span>
בן עזאי אומר
ALL THOSE BORN FROM THE FIRST OF TISHRI UNTIL THE TWENTY-NINTH OF ELUL COMBINE [TO ENTER INTO ONE SHED].<span class="x" onmousemove="('comment',' An anonymous ruling in accordance with the opinion of R. Eleazar and R. Simeon, who maintain that the first of Tishri is the New Year for the purpose of tithing.');"><sup>20</sup></span>
חמשה לפני הגורן וחמשה לאחר הגורן הרי אלו מצטרפין
IF SO, WHY DID THEY SPEAK OF THREE PERIODS FOR THE TITHE OF CATTLE?<span class="x" onmousemove="('comment',' Since the periods fixed for tithing do not form an interval with respect to the lambs born before them.');"><sup>22</sup></span>
אם כן למה נאמרו שלש גרנות למעשר בהמה
[IT IS FOR THE PURPOSE OF INFORMING US THAT] UNTIL THE ARRIVAL OF THE [TITHING] PERIOD IT IS PERMITTED TO SELL AND KILL [THE ANIMALS],<span class="x" onmousemove="('comment',' Directly without tithing.');"><sup>23</sup></span>
<big><strong>גמ׳</strong></big> מאי שנא תלת
<big><b>GEMARA: </b></big>What reason is there for these three periods? - Said Rabbah B'Shila: Corresponding [to the three periods when animals give birth]; [some give birth] early [in the season],<span class="x" onmousemove="('comment',' Before Passover.');"><sup>24</sup></span>
לקבל חורפי ואפלי וקייטי
and [some in] the summer.<span class="x" onmousemove="('comment',' Between Pentecost and Tabernacles. And therefore those born earlier in the season have their period for tithing fixed in the Peras of Passover, those born late, in the Peras of Pentecost, and those born in the summer, in the Peras of Tabernacles. Another explanation given by Rashi and R. Gershom is: that those born in summer, the period given is the Peras of Pentecost and those which are born late are assigned for tithing purposes to the Peras of Tabernacles,');"><sup>26</sup></span>