ה ואב"א דכ"ע אמרינן מקצת היום ככולו והכא במחוסר זמן נכנס לדיר להתעשר קמיפלגי
5 whereas R'Simeon<span class="x" onmousemove="('comment',' Who uses the phrase 'In the first year', certainly does not agree with Ze'iri, but maintains that discharging can last less than thirty days, so that they gave birth in the first year. (R. Gershom) . According to Rashi the explanation is that the females discharged on the last day of the sixth month and not on the first day of the seventh month. Add to this the thirty days of Ze'iri and the five full months of pregnancy, then the animal enters the shed for tithing at the end of the first year. But R. Simeon who uses the expression 'In the year' does not accept Ze'iri's teaching and therefore the tithing can take place some days earlier, before the completion of the year. A further explanation of Rashi is: According to the first Tanna of the Baraitha above, even if it begins to discharge on the first day of the seventh month, and allowing the thirty full days of Ze'iri, it still gives birth on the first day of the second year. If the year is a leap-year the mothers and their daughters enter the shed to be tithed even in that case. Reckoning the year therefore from Elul to the following Elul, we could place the birth even on the first of Ab. But R. Simeon who uses the expression 'In his first year' does not accept Ze'iri's reaching and they can therefore be tithed together, having been born on the last day of Ab.');"><sup>8</sup></span> does not accept Ze'iri's teaching. And if you wish [another solution]. I may say: All the authorities concerned agree with Ze'iri's dictum, but the difference between them is whether an animal can give birth before the due number of months is completed. The first Tanna [of the above Baraitha] holds that an animal cannot give birth before the due number of months is completed, whereas, according to R'Simeon, It can give birth before the due number of months is completed. And if you wish [still another solution] I may say: All [the authorities concerned] maintain that an animal does not give birth before the due number of months is completed, and the difference of opinion is whether a part of the day is considered as equivalent to the whole day. According to the first Tanna [above] we do not maintain that a part of the day is considered like a whole day, whereas, according to R'Simeon, we maintain that a part of the day is considered like a whole day. And if you wish [still another solution], I may say: All the authorities concerned agree that a part of the day is considered like the whole day, and the point at issue here is whether animals may enter the shed to be tithed before its due time.<span class="x" onmousemove="('comment',' Before the eighth day from its birth. According to the first Tanna of the Baraitha they do not enter to be tithed before the completion of seven days alter their birth, whereas according to R. Simeon, they can be tithed even before that time.');"><sup>9</sup></span>