|Halakhic texts relating to this article|
|Mishnah:||Bekhorot, Chapter 9|
|Babylonian Talmud:||Bekhorot, Chapter 9|
|Mishneh Torah:||Sefer Korbanot, Bechorot, Perek 6|
The tithe of cattle was not redeemable; and if one beast was exchanged for another both became holy unto the Lord. The method of levying the tithe of cattle is indicated: they were counted singly; and every tenth one that passed under the rod became the tithe animal (Leviticus 27:32-33).
The Rabbis inferred from Deuteronomy 14:22 that each tithe was to be taken of every year's produce separately, whether of crops, of cattle, or of anything else subject to tithing (Sifre, Deut. 105; Terumot i. 5; Rosh Hashanah 8a, 12b). Also they fixed a particular day to mark the beginning of the year for tithing. The new year for the tithing of cattle is the first of Elul according to Rabbi Meir, or the first of Tishrei according to R. Eleazar and R. Simeon (Rosh Hashanah i. 1).
- One or more of the preceding sentences incorporates text from a publication now in the public domain: J. M. Sel.; W. B. M. Sel. (1901–1906). "TITHE". In Singer, Isidore; et al. Jewish Encyclopedia. New York: Funk & Wagnalls Company. Retrieved June/10/13. Check date values in:
- משנה תרומות א ה (in Hebrew)
- ראש השנה ח א (in Hebrew/Aramaic)
- ראש השנה יב ב (in Hebrew/Aramaic)
- Maimonides. "Mishneh Torah, Sefer Korbanot: Bechorot, Perek 6, Halacha 2". Retrieved July/14/13. Check date values in: