The cattle tithe applies to large and small [livestock], males and females, unblemished and blemished, and they tithe them from one year to the next, as it is said (Deut. 14:22), "You shall surely tithe [all the produce of your sowing, [and] that which emerges from the field, year after year]." The verse speaks of two types of tithe, one ("the produce of your sowing") being the grain tithe, and the other ("that which emerges from the field") being the cattle tithe, the words of Rabbi Akiva. And the Sages say, "year after year": Of that year you shall tithe, and you shall not tithe from one year to the next. A goat that gave birth to three female kids, and the kids [when grown] give birth to three each, they are brought into the pen to be tithed. Says Rabbi Shimon, I saw a female goat whose one-year-old daughter was tithed. [If] he had an animal of two or three years of age, if he recognizes it as belonging to a certain year, she is brought into the pen to be tithed, [and] if not, she is not brought into the pen to be tithed.

Animals are combined for tithing [if they] can pasture within the distance that cattle wander. How much do cattle wander? Thirty-two mil (cf. Bekh. 9:2 ("Sixteen mil")). How so? If he had five in Kfar Chananiah, and five in Kfar Othney, and five in Kfar Tzippori, behold, they combine. Five in Kfar Chananiah and five in Kfar Othney*, [they would not be tithed] unless he had at least one in Tzippori. [If] he had [cattle] across the Jordan, on this side and on that side, for example, in HaShulmei and Namiri, or in two autonomous districts, they do not combine with each other, and it goes without saying [that this rule applies for cattle] in the Land [of Israel] and outside the Land. The river that flows from the Cave of Pamyas (Banias) and flows into the Lake of Sofnei, and into the Lake of Tiberias: Even though its name is the "Jordan," it has nothing to do with the Jordan [that separates the herds]. What, then, is that "Jordan"? From Beit Jericho and downward.

What is [included in the meaning of] "purchased" (Bekh. 9:3)? Anything that they sold him, and he returns and they purchased it from him, or which they gave him as a gift, and he goes back and they purchased it from him. But one who buys the fetus of a cow of his fellow, even though it gave birth in on the property of its owners, it is brought into the pen to be tithed. Everything enters to be tithed, except for mixed-breeds and a tereifa, the words of Rabbi Elazar ben Yehuda Ish Bartuta, who spoke in the name of Rabbi Yehoshua. Said Rabbi Akiva, I heard in his name only that which is born via Caesarean section, and that which is born prematurely, and an orphan. But what are "mixed-breeds"? A ewe that was born from a goat, even if it resembles a [normal] sheep, and a goat that was born from a sheep, even if it resembles a [normal] goat. A tereifa is as it sounds. That which is born via Caesarean section is as it sounds. It may not [be tithed] if it is less than eight days old. Rabbi Shimon says, one that was born prematurely is brought into the pen to be tithed.

[An animal] with whom a person had sexual relations, or which was set aside [for idolatry], or which had been worshipped, or which was the fee [of a whore] or the exchange [of a dog], or which was a tumtum or an androgynous: They are not brought into the pen to be tithed. Rabbi Shimon bar Yehuda says in the name of Rabbi Shimon, a tumtum and an androgynous are not brought into the pan to be tithed, for in every place [in Scripture] that it says "male," it excludes a tumtum and an androgynous from the rule.

What is the fee [of a whore]? Anyone who gave her [ownership in] the fetus of his cow, and he returned and bought it back from her. What is the price [of a dog]? Anyone who exchanges for it the fetus of his cow, and he returned and bought it back from him.

There are three seasons (lit., "threshing floors") for cattle tithe: in the period adjacent to Passover, in the period adjacent to Shavuot, and in the period adjacent to Sukkot (Bekh. 9:5). They have no fixed period, the words of Rabbi Akiva. Rabbi Yosei bar Rabbi Yehuda says, they are not less then fifteen days before [each respective] pilgrimage festival. Said Rabbi Shimon ben Azzai*, since these ones say "on the first of Elul," and those ones say "on the first of Tishrei," the "Eluls" will [only] tithe for themselves. How so? If five [calves] were born in Av and five in Elul, or five in Elul and five in Tishrei, they do not combine [to form ten]. [But] five in Tishrei and five in Av, behold, these do combine.

How do they tithe? They stand the mothers outside [the pen] and they bleat, and their young go out to meet them. [If] the eighth and ninth go out at the same time, behold, he completes his count on their behalf (i.e., they are included in the count). The ninth and the tenth: He sends them out to pasture until they develop a blemish. The tenth and the eleventh: They all shall die. [If] he was counting them one by one, and one died, or one by one, and one was slaughtered*, behold, he completes his count on their behalf. [If] he was counting and his fellow greeted him to speak with him, behold, he completes his count on their behalf [despite the interruption]. [If] he was counting and it became dark, on Sabbath Eve, behold, he completes his count on their behalf. [If] he was counting and the head and most of the body [of one of them] protruded from the [fence of the] pen and returned, behold, it is like those that are counted in every respect. [If] he counted them crouching or standing (Bekh. 9:7), behold, he completes his count on their behalf. [If] he was counting and it jumped from those that were counted to those that were not counted, if he can recognize it, he is exempt and they are liable, and if not, behold, they are all exempt. [If] an orphan became intermingled with them, or one that had been purchased, behold, they are all exempt. [If] he had ten and counted up to five, and one died among those that had been counted, behold, he completes his count on their behalf. [If the one that died was] from those that had not been counted, those who he had counted are exempt, and the remainder will be combined with those of the next [tithing] season. [If] he had fifteen, he should not say, "I will bring ten of them into the pen"; rather "I will bring all of them," and he counts ten of them, and the remainder will be tithed the following year. [If] he counted them backwards, the tenth of all of them is consecrated. [If] he called the ninth one "the ninth," the tenth one "the tenth," [and] the eleventh one "the eleventh" (i.e., in the correct order), the ninth is unconsecrated, the tenth is consecrated, [and] the eleventh is unconsecrated. [But if] he called the ninth one "the tenth," and the tenth one "the ninth," and the eleventh one "the eleventh," the ninth is eaten in its blemished state, the tenth is tithe, and the eleventh is brought as a peace offering. [If] he called the ninth one "the ninth," the tenth one "the ninth," and the eleventh one "the tenth," the ninth is unconsecrated, the tenth is tithe, and the eleventh is brought as a peace offering. [If] he called the ninth one "the tenth," the tenth one "the ninth," and the eleventh one "the tenth," all three of them are consecrated: The ninth is eaten in its blemished state, the tenth is tithed, and the eleventh is brought as a peace offering or exchanged [for other offerings]. An animal that got mixed up with one of doubtful status for cattle tithe during these times (i.e., post-destruction) shall be sent out to pasture until it develops a blemish. A doubt as to whether it was [the tenth or] the eleventh, behold, all of them shall die. The cattle tithe of orphans: They sell it, for [that situation] is like one who returns a lost object to its owners. A tithed animal that was slaughtered: Its sinews, and its horns, and its bones, and its hooves, and its fats, and its hide, and its shearing, behold, they are all permitted.