MISHNAH: Three times a year one disburses from the lodge¹The room where the sheqalim were stored, to be disbursed as will be described in Mishnah 2.; half a month before Passover, half a month before Pentecost, and half a month before Tabernacles, and these are threshing floors²Tithe from grain is due once the grain has been threshed and the grain kernels collected to form an orderly heap. Therefore “threshing floor” is the technical term for the term when tithe becomes due by biblical standards. All lambs and calves born after one of these terms and before the next become forbidden as food on the next term until they are counted and tithe was given. for animal tithe, the words of Rebbi Aqiba. Ben Azzai says, on the 29^th of Adar³15 days before Pesaḥ, the festive Passover Eve., the first of Sivan4, and the 29^th of Av⁵35 days before Tabernacles.. Rebbi Eleazar and Rebbi Simon say, on the first of Nisan, the first of Sivan, and the 29^th of Elul⁶The last day of the year counting from the first of Tishre.. Why did they say on the 29th of Elul and did not say on the first of Tishre? Because that is a holiday and it is impossible to tithe on a holiday; therefore they advanced it to the 29^th of Elul.

HALAKHAH: “Three times a year,” etc. Rebbi Abbahu said, everywhere we have stated pars, it is one half⁷If no numbers are given, the Latin pars“a part” means one part of two; in this case of the month preceding the holiday.. [Half of the thirty days before a holiday when one explains its rules.⁸Corrector’s addition from B. Cf. Babli Pesaḥim6b, Megillah4a; Sifry Num. 66.]

Rebbi Joḥanan said, because they are the periods of birth⁹Different kinds of livestock produce their young at different times.. Rebbi Aḥa, Rebbi Tanḥum bar Ḥiyya in the name of Rebbi Joshua ben Levi: That animals be available for the pilgrims on the holidays¹⁰Babli Bekhorot57b/58a. It is explained later that the main time for animal tithe is early fall. The other two times are introduced for the convenience of the farmer that he may take his tithe animal to the Temple when he makes his pilgrimage anyhow.. Rebbi Yudan said, that he should not come to do not tarry¹¹It is sinful to give tithes too late (Ex. 22:28). This is interpreted to mean that one disregards a positive commandment if one does not hand over (for produce) or sacrifices (for animals) his tithes on or before the next holiday, and one transgresses the prohibition on the third holiday after the start of the obligation.. Rebbi Yose said, anybody who is late with his ṭevel transgresses¹²Ṭevel is untithed produce for which heave and tithes are due.. There,¹³Mishnah Bekhorot8:5. The text quoted here is the Mishnah text; nevertheless it seems that the statement from Mishnah Roš Haššanah1:1, quoted in B, that R. Eleazar (ben Shamua) and R. Simeon fix the date at the first of Tishre, has to be included here. From here on the text is copied in Roš Haššanah1:1 (Note 148). we have stated: “Rebbi Meïr says, on the first of Elul is the New Year for animal tithes. Ben Azzai says, those born in Elul are to be tithed separately.” Rebbi Ḥuna said, The reason of Rebbi Meïr: Up to that point they finish to give birth from the old ones; after that they start to give birth from the new ones¹⁴Since the gestation period for sheep is 5 months, those born in Av were conceived before the start of Nisan, those in Elul after the first of Nisan. If the start of the year is fixed in spring, the natural date for a new year of animal tithes is the start of Elul.. Rebbi Yose ben Rebbi Abun in the name of Rav Huna: The reason of Rebbi Eleazar and Rebbi Simeon, the rams are mounting the ewes, these are the early ones, and the valleys are clothed in grain, these are the late ones, they are friends and also are tithed¹⁵Ps.65:14. The last word is read as if it were יְעַשְׂרוּ. Babli Roš Haššanah8a., both enter the corral to be tithed. Ben Azzai said, since these are saying this and those are saying that, those born in Elul should be tithed by themselves. How is this? If there were born in his flock five in Av, five in Elul, and five in Tishre, they do not combine¹⁶The tenth lamb is animal tithe. If there are 5 in Av and 5 in Elul, they cannot add up to 10 since practice may follow R. Meïr; 5 in Elul and 5 in Tishre cannot combine since practice may follow R. Simeon.. If there were born in his flock five in Av and five in Tishre, they combine¹⁷This really should be: 5 in Tishre and 5 in the following Av, so they belong to the same fiscal year (Tosephta Bekhorot7:9, Babli Bekhorot58a.). Could Ben Azzai decide between his students¹⁸The reference to Ben Azzai in a dispute between R. Aqiba’s last students is anachronistic; Ben Azzai died young, before these became independent scholars.? Rebbi Jeremiah, Rebbi Miasha in the name of Rebbi Samuel bar Rav Isaac: For so disagreed the fathers of the world. Who are the fathers of the world? Rebbi Jonah stated before Rebbi Jeremiah: Rebbi Ismael and Rebbi Aqiba¹⁹Ben Azzai considers the points of view of R. Aqiba and R. Ismael as equivalent even though he never was R. Ismael’s student. If he does not follow his teacher, he must be an independent authority.. This implies that Ben Azzai was colleague and student of Rebbi Aqiba. If you are saying that he was his teacher, is there anybody who says to his teacher, “since these are saying this and those are saying that”? Rebbi Abun in the name of Rebbi Samuel bar Rav Isaac understood it from the following²⁰Mishnah Bava batra9:14. The testimony of a Mishnah is preferable to that of a baraita.: “Ben Azzai said to him, we are sorry about their disagreement, and you come to find us disagreement where they are concurring.” This implies that Ben Azzai was colleague and student of Rebbi Aqiba. If you are saying that he was his teacher, is there anybody who says to his teacher, “you come to find us disagreement”?

There, we have stated: “Any born from the first of Tishre until the 29^th of Elul combine; five before New Year’s day and five after New Year’s day do not combine. Five before the threshing floor and five after the threshing floor do combine²¹Mishnah Bekhorot9:5. A general rule for all tithes is that they have to be given separately for each year. This is inferred from Deut. 14:22, referring to agricultural tithe, which has to be given year by year. The tax year for animal tithe is defined as from Tishre 1 to Elul 29..” Rebbi Yose said, this implies that the rules of animal tither are neither like those of germinating²²The tax year for tithe from the yield of trees (rabbinic except for olive oil) is defined as from Shevat 15 to Shevat 14; for these purposes a fruit is defined as in existence if it started growing after the flower lost its leaves. The equivalent for animals would be a visible pregnancy. nor like those of a third²³Agricultural produce (Biblically, grain) has to be given if it is harvested when barely edible, one-third ripe. Its year is from Tishre 1 to Elul 29.. If you would say like germinating, it should state, all whose pregnancy starts from the 29^th of Elul. If you would say like a third, it should state, up to the 22^nd24. Rebbi Shammai in the name of Rebbi Abun bar Ḥiyya: Like the third, they made it following Rebbi Simeon, since Rebbi Simeon said, {an animal} before its time enters the corral to be tithed²⁵He holds that the tithe is not slaughtered at the moment it is selected; at all times it is a prospective sacrifice. Babli Bekhorot21b.. Rebbi Mana met Rebbi Shammai; he asked him, did you say that? He told him, yes. He answered, but did we not state, “Ben Azzai says, those born in Elul are to be tithed separately.¹³Mishnah Bekhorot8:5. The text quoted here is the Mishnah text; nevertheless it seems that the statement from Mishnah Roš Haššanah1:1, quoted in B, that R. Eleazar (ben Shamua) and R. Simeon fix the date at the first of Tishre, has to be included here. From here on the text is copied in Roš Haššanah1:1 (Note 148).” Not even if it was born up to the 29^th of Elul? Could you say that Ben Azzai follows Rebbi Simeon²⁶Since it was explained in the preceding paragraph that Ben Azzai follows neither R. Simeon nor his opponents; his statement has to be acceptable to both parties.? You have to say, he follows the rabbis. Just as you say following the rabbis, he leaves them for the next year and they will be tithed with the others of their year²⁷An animal born between 23rd and 29th of Elul for Ben Azzai according to the rabbis has to be tithed the following year with the animals born the next year during Elul 1–22., so you have to say following ben Azzai, he leaves them for the next threshing floor²⁸Which is a preferred but not obligatory date for tithing. and they will be tithed with those from Elul. Rebbi Huna said, this implies that the days of a firstling while he still is before its time²⁹The first 7 days of its life. The firstling has to be delivered to a Cohen during its first year. are counted for its year. Rebbi Mana said, my father Rebbi Jonah understood this from the following³⁰Deut. 15:19. Since only its date of birth is mentioned. The firstling automatically is a dedicated sacrifice, and neither may nor can be selected.: Any male firstling which is born to your cattle and small cattle, etc. How is this? You count its year from the moment it is born.