סָבַר לָהּ כְּרַבִּי שִׁמְעוֹן, דְּאָמַר: יוֹצֵא דּוֹפֶן – וָלָד מְעַלְּיָא הוּא, וּדְלָא כְּרַבִּי יוֹחָנָן;

he holds in accordance with the opinion of Rabbi Shimon, who says that a human child born by caesarean section is a full-fledged offspring and renders its mother ritually impure with the impurity of childbirth. Likewise, with regard to an animal born by caesarean section, he holds the birth was a proper birth and the animal may be brought as an offering, and therefore it also enters the pen to be tithed. And this is not in accordance with the opinion of Rabbi Yoḥanan, who holds that Rabbi Shimon concedes that an animal born by caesarean section is disqualified from being brought as an offering (see Nidda 40a).

בִּמְחוּסַּר זְמָן סָבַר לָהּ כְּרַבִּי שִׁמְעוֹן בֶּן יְהוּדָה; יָתוֹם – כְּגוֹן שֶׁהַשֶּׁלַח קַיָּים. וְרַבִּי יְהוֹשֻׁעַ לְטַעֲמֵיהּ, דְּאָמַר: אֲפִילּוּ שָׁחַט אֶת אִמּוֹ וְהַשֶּׁלַח קַיָּים – אֵין זֶה יָתוֹם.

And with regard to an animal whose time has not yet arrived, this tanna holds in accordance with the opinion of Rabbi Shimon ben Yehuda, who maintains that the obligation of animal tithe applies to such an animal. As for an orphan animal, he is referring to a case where the mother’s hide exists at birth, i.e., the mother’s hide is present after the birth, and therefore the animal is not considered an orphan. And Rabbi Yehoshua, whose opinion this tanna follows, conforms to his standard line of reasoning, as he says: Even if its mother was slaughtered but its hide exists at birth, i.e., if the mother’s hide is present after the birth, this is not an orphan.

הֵעִיד רַבִּי יִשְׁמָעֵאל בֶּן סַתְרִיאֵל מֵעַרְקַת לְבֵינָה לִפְנֵי רַבִּי: בִּמְקוֹמֵנוּ מַפְשִׁיטִין אֶת הַמֵּתָה וּמַלְבִּישִׁין אֶת הַחַי. אָמַר רַבִּי: נִתְגַּלָּה טַעֲמָא שֶׁל מִשְׁנָתֵינוּ.

Rabbi Yishmael ben Satriel, from a place called Arkat Leveina, testified before Rabbi Yehuda HaNasi: In our locale, if an animal dies while giving birth they flay the dead mother’s skin and clothe the living newborn animal with it for protection. Rabbi Yehuda HaNasi said: This testimony of yours reveals the reason for the ruling of the mishna that if the hide of the mother still exists the offspring is not considered to be an orphan; the hide serves as a substitute for the mother.

חֲזִירִין שֶׁבִּמְקוֹמֵנוּ יֵשׁ לָהֶם שִׁשִּׁים רִבּוֹא קְלָפִים בְּבֵית הֶמְסֵס שֶׁלּוֹ. פַּעַם אַחַת נָפַל אֶרֶז אֶחָד שֶׁבִּמְקוֹמֵנוּ, וְעָבְרוּ שֵׁשׁ עֶשְׂרֵה קְרוֹנוֹת עַל חוּדּוֹ אַחַת.

Rabbi Yishmael ben Satriel also testified before Rabbi Yehuda HaNasi: The lettuce in our locale has 600,000 leaves in its omasum, i.e., in its core. Rabbi Yishmael ben Satriel further testified before Rabbi Yehuda HaNasi: Once one cedar tree fell in our locale, and it was so wide that sixteen wagons passed over its back, meaning the width of its trunk, as one, i.e., side by side.

פַּעַם אַחַת נָפְלָה בֵּיצַת בַּר יוֹכָנִי, וְטִבְּעָה שִׁשִּׁים כְּרַכִּים, וְשָׁבְרָה שְׁלֹשׁ מֵאוֹת אֲרָזִים. וּמִי שָׁדְיָא לֵיהּ? וְהָא כְּתִיב: ״כְּנַף רְנָנִים נֶעֱלָסָה״! אֲמַר רַב אַשִׁי: הַהוּא מוּזַרְתָּא הֲוַאי.

Rabbi Yishmael ben Satriel also testified before Rabbi Yehuda HaNasi: Once an egg of the bird called bar yokhani fell, and the contents of the egg drowned sixty cities and broke three hundred cedar trees. The Gemara asks: And does the bar yokhani bird throw its eggs to the ground? But isn’t it written: “The kenaf renanim bird rejoices, but are her wings and feathers those of the stork? For she leaves her eggs on the earth, and warms them in dust” (Job 39:13–14)? The Sages understood that kenaf renanim is another name for the bar yokhani bird. If so, how could its egg fall if it lays its eggs on the ground? Rav Ashi said in explanation: That egg was unfertilized, and since it would never hatch the bird threw it to the ground.

מתני׳ שָׁלֹשׁ גְּרָנוֹת לְמַעְשַׂר בְּהֵמָה: בִּפְרָס הַפֶּסַח, וּבִפְרָס הָעֲצֶרֶת, וּבִפְרָס הֶחָג, וְהֵן גְּרָנוֹת שֶׁל מַעְשַׂר בְּהֵמָה – דִּבְרֵי רַבִּי עֲקִיבָא.

There are three times during the year designated for gathering the animals that were born since the last date for animal tithe: Adjacent to Passover, and adjacent to Shavuot , and adjacent to Sukkot . And those are the gathering times for animal tithe; this is the statement of Rabbi Akiva.

בֶּן עַזַּאי אוֹמֵר: בְּעֶשְׂרִים וְתִשְׁעָה בַּאֲדָר, בְּאֶחָד בְּסִיוָן, בְּעֶשְׂרִים וְתִשְׁעָה בְּאָב. רַבִּי אֶלְעָזָר וְרַבִּי שִׁמְעוֹן אוֹמְרִים: בְּאֶחָד בְּנִיסָן, בְּאֶחָד בְּסִיוָן, בְּעֶשְׂרִים וְתִשְׁעָה בֶּאֱלוּל. וְלָמָּה אָמְרוּ בְּעֶשְׂרִים וְתִשְׁעָה בֶּאֱלוּל וְלֹא אָמְרוּ בְּאֶחָד בְּתִשְׁרֵי? מִפְּנֵי שֶׁהוּא יוֹם טוֹב, וְאִי אֶפְשָׁר לְעַשֵּׂר בְּיוֹם טוֹב – לְפִיכָךְ הִקְדִּימוּהוּ בְּעֶשְׂרִים וְתִשְׁעָה בֶּאֱלוּל.

Ben Azzai says the dates are: On the twenty-ninth of Adar, on the first of Sivan, and on the twenty-ninth of Av. Rabbi Elazar and Rabbi Shimon say that the dates are: On the first of Nisan, on the first of Sivan, and on the twenty-ninth of Elul. And why did Rabbi Elazar and Rabbi Shimon say the twenty-ninth of Elul, and why did they not say the first of Tishrei? It is due to the fact that the first of Tishrei is the festival of Rosh HaShana, and one cannot tithe on a Festival. Consequently, they brought it earlier, to the twenty-ninth of Elul.

רַבִּי מֵאִיר אוֹמֵר: בְּאֶחָד בֶּאֱלוּל רֹאשׁ הַשָּׁנָה לְמַעְשַׂר בְּהֵמָה. בֶּן עַזַּאי אוֹמֵר: הָאֱלוּלִים מִתְעַשְּׂרִים בִּפְנֵי עַצְמָן.

Rabbi Meir says: The beginning of the new year for animal tithe is on the first of Elul. Ben Azzai says: The animals born in Elul are tithed by themselves, due to the uncertainty as to whether the halakha is in accordance with the opinion of Rabbi Meir, i.e., that the new year begins on the first of Elul, or in accordance with the opinion of Rabbi Elazar and Rabbi Shimon, which would mean that the new year begins on the first of Tishrei.

כָּל הַנּוֹלָדִים מֵאֶחָד בְּתִשְׁרֵי עַד עֶשְׂרִים וְתִשְׁעָה בֶּאֱלוּל – הֲרֵי אֵלּוּ מִצְטָרְפִין. חֲמִשָּׁה לִפְנֵי רֹאשׁ הַשָּׁנָה וַחֲמִשָּׁה לְאַחַר רֹאשׁ הַשָּׁנָה – אֵינָן מִצְטָרְפִין. חֲמִשָּׁה לִפְנֵי הַגּוֹרֶן וַחֲמִשָּׁה לְאַחַר הַגּוֹרֶן – הֲרֵי אֵלּוּ מִצְטָרְפִין. אִם כֵּן, לָמָּה נֶאֶמְרוּ שָׁלֹשׁ גְּרָנוֹת לְמַעְשַׂר בְּהֵמָה? שֶׁעַד שֶׁלֹּא הִגִּיעַ הַגּוֹרֶן – מוּתָּר לִמְכּוֹר וְלִשְׁחוֹט, הִגִּיעַ הַגּוֹרֶן – לֹא יִשְׁחוֹט, וְאִם שָׁחַט – פָּטוּר.

According to the opinion of Rabbi Elazar and Rabbi Shimon, with regard to all animals that are born from the first of Tishrei until the twenty-ninth of Elul, those animals join to be tithed together. If five were born before Rosh HaShana and five after Rosh HaShana, those animals do not join to be tithed together. If five were born before a time designated for gathering and five after that time designated for gathering, those animals join to be tithed together. If so, why were three times stated for gathering the animals for animal tithe? The reason is that until the time designated for gathering arrives it is permitted to sell and slaughter the animals. Once the time designated for gathering arrives one may not slaughter those animals before tithing them; but if he slaughtered an animal without tithing it he is exempt.

גמ׳ מַאי שְׁנָא תְּלָת? אֲמַר רַבָּה בַּר שֵׁילָא: לָקֳבֵל חוּרְפֵי וְאַפְלֵי וְקַיְיטֵי.

The mishna teaches that there are three times during the year designated for gathering the animals born since the last date for animal tithe. The Gemara asks: What is different about these dates, i.e., why are there specifically three times designated in the year? Rabba bar Sheila said: There are three times in order to collect the animals born early in winter, and the animals born later in spring, and the animals born in the summer.

וּמַאי שְׁנָא בְּהָנֵי זִימְנֵי? אָמַר רַבִּי תַּנְחוּם בְּרֵיהּ דְּרַב חִיָּיא אִישׁ כְּפַר עַכּוֹ:

The Gemara asks: And what is different about these three times, i.e., before Passover, Shavuot , and Sukkot , that they are chosen? Rabbi Tanḥum, son of Rav Ḥiyya, of the village of Akko, says: