And then, as Rabbi Yishmael holds that a firstborn definitely may not be eaten in the present, he says that second tithe comes and its status is derived from the juxtaposition to the firstborn. The Gemara asks: And can we derive the halakhot of sacrificial food from one another? But doesn’t Rabbi Yoḥanan say: In the entire Torah, we may derive that which is derived from a halakha that was itself derived from another source, except for the case of sacrificial animals, where we do not derive that which is derived from that which was already derived from another source.

The Gemara answers: Second tithe is considered non-sacred. Therefore, this derivation does not pertain to consecrated items. The Gemara asks: This works out well according to the one who said that we follow the halakha that is derived. If it is a consecrated item, it may not be derived from another halakha that was derived from another source, but if it is non-sacred, such as second tithe, it may be derived in this manner. But according to the one who said that we follow the halakha that teaches, what is there to say? In this case the halakha that teaches, i.e., the source of the derivation, is the meat of the firstborn, which is a consecrated item that is derived itself from the status of the blood of the firstborn. The Gemara answers: The status of the meat and the blood of a firstborn offering are one matter. Therefore, the meat is not considered as derived from another halakha.

§ The Gemara cites the second statement of Rabbi Yosei from the elders, in the continuation of the baraita above: Rabbi Akiva says: One might have thought that a person may bring up a firstborn from outside Eretz Yisrael to Eretz Yisrael when the Temple is standing and sacrifice it. Therefore, the verse states: “And you shall eat before the Lord your God, in the place which He shall choose to cause His name to dwell there, the tithe of your grain, of your wine, and of your oil, and the firstborn of your herd and of your flock” (Deuteronomy 14:23). Rabbi Akiva derives from here that only from the place that you bring up the tithe of grain to Jerusalem, i.e., from Eretz Yisrael, may you bring up a firstborn to the Temple as an offering.

But from a place that you may not bring up the tithe of grain, i.e., outside Eretz Yisrael, you may not bring up a firstborn from there. Therefore, the statement of the mishna that if one did bring up an unblemished firstborn from outside Eretz Yisrael it may be sacrificed, is in accordance with the opinion of Rabbi Yishmael. By contrast, the statement that ben Antigonus brought firstborn offerings from Babylonia and they were not accepted as offerings is in accordance with the opinion of Rabbi Akiva.

§ The Gemara relates the third statement in the baraita, which discusses second tithe: Ben Azzai says that one might have thought that he may bring up second tithe and eat it in any place that overlooks Jerusalem.But could this matter not be derived through logical inference: A firstborn offering requires that it be brought to the place, i.e., Jerusalem, and a second tithe requires that it be brought to the place. Just as a firstborn animal is eaten only within the walls of Jerusalem, so too, second tithe is eaten only within the walls of Jerusalem.

This inference may be refuted: What is unique about a firstborn? It is unique in that it requires the placement of the blood and sacrificial portions upon the altar. Shall you also say that this is the case with regard to second tithe, where that is not required? Therefore, the verse states: “And you shall eat before the Lord your God, in the place which He shall choose to cause His name to dwell there, the tithe of your grain, of your wine, and of your oil, and the firstborn of your herd and of your flock.” The verse juxtaposes second tithe and the firstborn, to teach that just as the firstborn is eaten only within the walls, so too, second tithe is eaten only within the walls.

The Gemara comments: What is difficult for ben Azzai that prompted him to say: One might have thought that it is permitted to eat second tithe in any place that overlooks Jerusalem? The Gemara explains: You can say that it is difficult for him since we learned in a mishna (Megilla 9b): The difference between the Tabernacle in Shiloh and the Temple in Jerusalem is only that in Shiloh one eats offerings of lesser sanctity, e.g., individual peace offerings, thanks offerings, and the Paschal lamb, and also the second tithe, in any place that overlooks Shiloh,but in Jerusalem one eats those consecrated items only within the walls.

And likewise, offerings of the most sacred order are eaten only in the area within the hangings, which surrounded the courtyard in the Tabernacle in Shiloh, which was equivalent to the area within the surrounding wall in the Temple courtyard in Jerusalem. Lest you say that even in Jerusalem, they may bring second tithe and eat it in any location that overlooks the walls, since, unlike the firstborn animal, second tithe does not possess any unique stringency, the verse teaches us that this is not so, as taught in the mishna.

§ Rabbi Yosei cites one more statement in the baraita with regard to a firstborn: The mishna (Bekhorot 26b) states that a firstborn animal is eaten from one year to the next, i.e., within its first year, as it is stated: “You shall eat it before the Lord your God year by year” (Deuteronomy 15:20). Rabbi Yosei adds that others say: One might have thought that a firstborn whose first year has passed should have the same status as disqualified consecrated animals and therefore be disqualified.

Therefore, the verse states: “And you shall eat before the Lord your God…the tithe of your grain, of your wine, and of your oil, and the firstborn of your herd and of your flock.” The verse thereby juxtaposes a firstborn animal to second tithe, which teaches that just as second tithe is not disqualified from one year to the next, so too, a firstborn animal is not disqualified from one year to the next.

The Gemara asks: And according to the Rabbis, i.e., Rabbi Yishmael, Rabbi Akiva, and ben Azzai, who expound this verse for another explanation, from where do they derive that a firstborn animal is not disqualified from one year to the next? The Gemara answers: They derive it from the verse “You shall eat it before the Lord your God year by year.” The formulation “year by year” indicates two years, thereby teaching with regard to a firstborn animal that it is not disqualified from one year to the next.

The Gemara asks: And according to the opinion of the others, who derive this halakha from the juxtaposition of the firstborn and second tithe, with regard to what do they interpret the verse: “You shall eat it before the Lord your God year by year”? The Gemara answers: It is necessary for that which is taught in a baraita with regard to the time for the consumption of a firstborn animal: The phrase “year by year” teaches that there is a manner in which it may be eaten over two years: During one day of this year, and during one day of the next year. The verse therefore teaches with regard to a firstborn offering that it may be eaten for two days and one night in between.

The Gemara asks: And the Rabbis, Rabbi Yishmael, Rabbi Akiva, and ben Azzai, from where do they derive the halakha that a firstborn offering may be eaten for two days and one night? The Gemara answers that the verse states with regard to the firstborn: “And their flesh shall be yours, like the breast of the waving and the right thigh, it shall be yours” (Numbers 18:18). The repetition of the expression “It shall be yours” teaches that one may eat the firstborn for one more day than a standard thanks offering, which may be eaten only for one day and one night.

MISHNA: The offspring of a sin offering and the substitute for a sin offering, and a sin offering whose owner has died shall be sequestered and left to die. And with regard to a sin offering that is unfit for sacrifice because its first year from birth has passed, and a sin offering that was lost and when it was found, it was blemished, if it was after the owner achieved atonement through sacrifice of another animal as a sin offering, the blemished animal shall die, and it does not render a non-sacred animal exchanged for it a substitute.