This is like R. Yochanan taught elsewhere;

(R. Yochanan): If brothers divide an inheritance, they are like buyers (everyone took a share in exchange for his true portion). They must return their shares and redivide in Yovel.

R. Yochanan needed to teach both laws;

Had he taught only about Ma'aser, one might have thought that he is exempt because Ma'aser must resemble a son, i.e. one knows which child was born to him (or his animals), but only sales are returned in Yovel, but not inheritances or gifts;

Had he taught only about returning land, one might have thought that this is a stringency (because he is unsure whether Yesh Breirah), and we are stringent also to take Ma'aser;

Alternatively, had he taught only about returning land, one might have thought that this is because Yovel mandates returning to the original status (before division), but brothers are obligated to take Ma'aser (because Yesh Bereirah).

Question (Mishnah): Similarly, if two partners divided, and Reuven took 10 sheep and Shimon took nine sheep and a dog:

Reuven's sheep are all Pesulim for Korbanos (each is a Safek Mechir Kelev. Perhaps it was in exchange for the dog.) Shimon's sheep are Kesherim.

If Yesh Breirah, we should be able to pick one of Reuven's sheep to be in exchange for the dog, and the rest will be Kesherim!

Answer (Rav Ashi): Indeed, if all the animals are worth the same, we may do so;

The case is, the dog is worth more than one of Reuven's sheep. Each of Reuven's sheep is worth slightly more than each of Shimon's. In all, they compensate for the extra value of the dog. Each is partially in exchange for the dog.

(Mishnah): All (Tahor Behemos) enter the pen for Ma'aser, except for the following:

Kil'ayim, Terefah, Yotzei Dofen, Mechusar Zeman, and Yasom, i.e. an animal born after its mother died or was slaughtered.

R. Yehoshua says, even if the mother was slaughtered, if the skin is intact the child is not a Yasom. (This will be explained.)

(Gemara) Question: What is the source of this?

Answer (Beraisa): "Shor Oh Chesev" excludes Kil'ayim. "Oh Ez" excludes Nidmeh. "Ki Yivaled" excludes Yotzei Dofen. "Shiv'as Yamim" excludes Mechusar Zeman. "Tachas Imo" excludes Yasom.

R. Yishmael ben R. Yochanan ben Brokah says, it says "Tachas ha'Shevet" regarding Ma'aser, and "Tachas Imo" regarding (other) Kodshim;

Just like all of the above are Pasul for Kodshim, they are Pasul (and do not enter the pen for) Ma'aser;

Just like Terefah does not enter the pen for Ma'aser (this will be explained), it is Pasul for Kodshim.

Question: The Mishnah says "All (enter the pen)." What does this come to include?

Answer (Beraisa): The following enter the pen for Ma'aser:

Rove'a and Nirva (an animal that had relations with a woman or man), Muktzah (an animal designated to be offered to idolatry), Ne'evad (one that was worshipped), Esnan, Mechir Kelev, Tumtum and Androginus.

R. Shimon says, Tumtum and Androginus do not enter.

Question: If the Tana of our Mishnah learns the Gezeirah Shavah "Tachas-Tachas" from Kodshim, he should also exclude all of these;

If he does not learn the Gezeirah Shavah, what is his source for what he excludes?

Answer: He learns the Gezeirah Shavah. A verse includes these (that they enter the pen for Ma'aser):

(Tana d'Vei R. Yishmael): "Ki Mashchasam Bahem Mum Bam" - "Mashchasam" always refers to sexual immorality and idolatry (and these are equated to Mumim);

Sexual immorality - "Hishchis (this is from the same root as Mashchasam) Kol Basar Es Darko";

Idolatry - "Pen Tashchisun va'Asisem Lachem Pesel".

A Mum does not disqualify from (entering the pen for) Ma'aser, for it says "Lo Yevaker Bein Tov la'Ra." Therefore, also Ervah (Rove'a, Nirva and Esnan) and idolatry (Muktzah and Ne'evad) do not disqualify;

Mechir Kelev is equated to Esnan.

Our Tana holds that Tumtum and Androginus are Sefekos (males or females. In any case they are Kosher for Korbanos.)

Version #1 (our text): R. Shimon agrees that they are Sefekos. They are invalid for Kodshim, for a definite male or female is required;

Version #2 (Rashi): R. Shimon holds that they are special creations (neither male nor female). Every Korban must be a male or female; (end of Version #2)

We learn Ma'aser from Kodshim from the Gezeirah Shavah.

(Beraisa - R. Eliezer b'Rebbi Yehudah citing R. Yehoshua): All enter the pen for Ma'aser, except for Kil'ayim and Terefah;

R. Akiva says, R. Yehoshua excludes also Yotzei Dofen, Mechusar Zeman and Yasom.

Question: If the first Tana learns the Gezeirah Shavah, he should exclude also what R. Akiva excludes;

If he does not learn it, granted, he has a source to exclude Terefah - "Kol Asher Ya'avor Tachas ha'Shevet." (R. Gershom - it is too weak; Rashi - this excludes a Terefah whose leg was cut off above the knee. Likewise, all Terefos are excluded. Rashash - a healthy animal crouches "Tachas" when one presses on it.)

However, what is his source for Kil'ayim?

Answer: He learns from the Gezeirah Shavah;

Regarding Yotzei Dofen, he holds like R. Shimon, who considers it like a regular birth (with regard to Tum'as Yoledes);

This is unlike R. Yochanan (who says that R. Shimon agrees that Yotzei Dofen is Pasul for Kodshim).

Regarding Mechusar Zeman, he holds like R. Shimon (who says that it enters the pen for Ma'aser);

He says that Yasom is tithed if the mother's skin is intact, like R. Yehoshua said in our Mishnah;

(Mishnah - R. Yehoshua): Even if the mother was slaughtered, if the skin is intact the child is not a Yasom.

R. Yishmael ben Sasri'el testified about the following things in his locale:

When we see that an animal will die while giving birth, we flay her skin and wrap the baby in it.

Rebbi remarked that this reveals R. Yehoshua's reason. (It is as if its mother is still alive.)

Lettuces have 600,000 layers of leaves in the part resembling Beis ha'Masas (a stomach of ruminants that has layers);

Once, a cedar tree fell, and 16 wagons traveled across its length, side by side on its circumference. (It was so wide that it barely sloped over such a wide area, so the wagons did not topple. Maharsha - this refers to the death of Moshe. The sharp Pilpul (analytical reasoning) that he gave to Yisrael was passed down for 16 generations.)

Once, an egg of a Bar Yuchni (giant bird) fell. The contents flooded 60 great cities and broke 300 cedars. (Maharsha - this alludes to the breaking of the Luchos.)

Question: A Bar Yuchni does not drop its eggs - "Kenaf Renanim Ne'ELaSaH"! (We expound this Nosei OLeh v'NiSCHatei, it goes up and gently lays its egg down into its nest)!

Answer (Rav Ashi): The mother dropped it because it was spoiled.

(Mishnah - R. Akiva): There are three Geranos for Ma'aser Behemah (times during the year when one must tithe his animals) - Pras (15 days before) Pesach, Pras Shavu'os, and Pras Sukos;

Ben Azai says, the Geranos are Adar 29, Sivan 1, and Av 29;

R. Elazar and R. Shimon say, they are Nisan 1, Sivan 1, and Elul 29.

Question: Why do they say Elul 29, and not Tishrei 1?

Answer: One may not tithe on Yom Tov (Rosh Hashanah), therefore we tithe the day before.

R. Meir says, Elul 1 is Rosh Hashanah for Ma'aser Behemah. (Animals born from Elul 1 until (but not including) Elul 1 of next year are tithed together.)

Ben Azai says, Elulim (animals born in Elul) are tithed by themselves.

All animals born between Tishrei 1 and Elul 29 are tithed together (this is like R. Elazar and R. Shimon).

If five animals were born before Rosh Hashanah and five after Rosh Hashanah, they do not join.

If five animals were born before the Goren and five after the Goren, they join.

Question: If so, why are there three Geranos?

Answer: Before the Goren, one may sell or slaughter animals that were not tithed. After the Goren, this is forbidden;

If one slaughtered, he is exempt.