Shall we say the tanna of this baraita holds that an animal that expels a murky discharge does not return to its fertile state and give birth within its first year? The Gemara rejects this suggestion: It is possible the tanna does not hold that opinion. Even if you say an animal that expels a murky discharge returns to its fertile state and gives birth within its first year, an animal that actually gave birth to a live offspring certainly does not return to its fertile state and give birth within its first year.

§ The baraita teaches that Rabbi Shimon says: I saw a single kid that yielded enough offspring to be subject to the tithe within its first year of life. By contrast, the first tanna in the baraita does not add the phrase: Within its first year of life. The Gemara asks: What difference is there between the opinion of the first tanna and that of Rabbi Shimon? The Gemara answers that there is a difference between them in a case where the second-generation goats expel a murky discharge on the first day of their seventh month, which is the seventh month of their year for animal tithe. And they disagree with regard to the statement of Ze’eiri, cited earlier, that the expulsion of a discharge which exempts an animal from having its future offspring counted a firstborn is one which prevents it from being impregnated for no less than thirty days.

The first tanna accepts the statement of Ze’eiri, and therefore he holds that in such a case the goats cannot become pregnant before the first day of the eighth month, which means they cannot give birth before the first day of the second year. And Rabbi Shimon does not accept the statement of Ze’eiri; he holds that the goats can become pregnant during the seventh month and give birth during the last month of their first year of life. And if you wish, say that everyone accepts the statement of Ze’eiri, and here they disagree with regard to whether or not an animal gives birth after incomplete months, i.e., prematurely. According to the first tanna, an animal does not give birth after incomplete months; according to Rabbi Shimon, an animal gives birth after incomplete months.

And if you wish, say that everyone accepts Ze’eiri’s statement and everyone agrees that an animal does not give birth after incomplete months, and here they disagree with regard to whether or not the halakhic status of part of the day is like an entire day. According to the first tanna, we do not say part of the day is like an entire day, which means the earliest possible birth is on the first day of the second year. According to Rabbi Shimon, we do say part of the day is like an entire day, and therefore it is possible for the goat to give birth on the last day of the first year.

And if you wish, say that everyone agrees that part of the day is like an entire day, and here they disagree with regard to whether or not an animal whose time has not yet arrived, i.e., one that is not yet seven days old, which may not be sacrificed on the altar, enters the pen to be tithed. According to the first tanna it does not enter the pen to be tithed; according to Rabbi Shimon, it does enter the pen to be tithed.