The commandment of the tithe of pure beasts every year: To tithe all the pure beasts — which are cattle, sheep and goats (Bekhorot 53a) — that are born in our flocks each and every year, and to take that tithe and eat it in Jerusalem after the fat and blood have been offered on the altar (Zevachim 56b), as it is written (Leviticus 27:32), “And all the tithe of your cattle and sheep, all that passes beneath the rod, the tenth shall be holy to the Lord.” And they, may their memory be blessed, said in Bekhorot 58b, “How do we tithe? He brings them to a pen and makes for them a small opening, so that two cannot go out at the same time. He places their mothers outside, and they would moan, so that the lambs would hear their voices and exit the pen to meet them on their own and not from the effort of another. And he counts them with a rod, ‘One, two, three, four’ and so on, until ten. And the one that comes out tenth he marks with red chalk and he says, ‘Behold, this is tithe.’”
It is from the roots of the commandment [that it is because] God chose the nation of Israel and wished for the sake of His righteousness that all of them be engaged with His Torah and be knowers of His Name. And in His Wisdom, he lured them with this commandment so that they would study [and] draw moral teachings. As God knows that most people are lured by lower physicality, “as [they] are also flesh,” and they will not put their souls to the toil of the Torah and its constant involvement. Therefore in His understanding, He caused [it] and gave them a place wherein everyone will know the words of His Torah regardless — for there is no doubt that every man will be drawn to establish his residence in the place that his money is there. And as such, when each person brings up the tithe of all his cattle and his sheep each year to the place where involvement with wisdom and Torah is found — that is Jerusalem, where is the Sanhedrin of those who master knowledge and understand information — and we similarly bring up the tithe of our grain in four years of the sabbatical [cycle], as we know that the second tithe is eaten there, and so [too,] the fourth year planting is eaten there; the owner of [these things] will perforce either go there and study Torah himself, or send one of his sons to study there and to be sustained by that produce.
And through this, each and every house in all of Israel will have someone who is wise and knowledgeable in the Torah who can [then] teach all of the household of his father with his wisdom. And with this, “the land will be filled with knowledge of the Lord.” As if there was only one sage in each city — or even ten — there would be many men who would only come in front of them once a year, and all the more so the women and the children. And even if they heard their words once a week, they would [then] go to their home and throw all the words of the sage behind their back. But when the teacher is in each and every house, dwelling there evening, morning and afternoon and constantly reminding them; then they will all — men, women and children — be careful and aware and no matter of sin or iniquity will be found among them. And through this they will merit that which is written (Leviticus 26:11-12) “And I will place My dwelling amongst you [...] and you will be for Me a nation, and I will be for you God” (while the second part of this citation is likely meant to be a very similar quote from Leviticus 26:12, the actual quote is from Jeremiah 11:4).
From the laws of the commandment is that which they, may their memory be blessed, said (Bekhorot 53a) that we do not tithe from cows onto sheep, or from sheep onto cows, but we do tithe from sheep onto goats and goats onto sheep, as Scripture used the expression, “sheep” for both of them, and they are considered like one species. We do not tithe from that which is born this year for [that born] another year, [just] as we do not tithe with the seed of the ground from the new onto the old, nor from the old onto the new, as it is written about it, “which comes out from your field each year” (Deuteronomy 14:22). Still, if one transgressed and nonetheless tithed from the old beasts onto the new or the new onto the old, Rambam, may his memory be blessed, wrote (Mishneh Torah, Laws of Firstlings 7:5) that it appears to him that it is tithe, because of the severity of the tithes — as behold, “each year,” is only written about the seed of the earth. And it is enough for us that we learn from it that the tithe of beasts be like it regarding [the law] from the outset, but not ex post facto.
And also from the content of the commandment is that which they, may their memory be blessed, said (Bekhorot 57b) that the newborn lambs are not like untithed produce, from which it is forbidden to eat until they are tithed. Rather, it is permissible to slaughter and eat all that he wants from the lambs; and when the times that the Sages have set for tithing arrive — and they are called the threshing floor of the beast — he tithes those [still] found with him. And once those times arrive, it is forbidden for him to eat or sell until he tithes them. But if one transgressed and slaughtered them, behold it is permissible [to eat them].
And there are three times set by them, may their memory be blessed, and these are them: The last day of the month of Adar, the thirty-fifth day of the counting of the omer, and the last day of the month of Elul. And why did they set these times that are close to the holidays? So that animals should be available for pilgrims. For even though it is permissible to sell the animals before tithing, as we said — nonetheless people would refrain from selling until they tithed them, so as to fulfill the commandment with them. And the law that if one counted and erred in the number and called the eighth, the tenth; or the twelfth, the tenth — they are not consecrated. But if he erred in the ninth or the eleventh and called them the tenth — they are consecrated, since they are adjacent to the tenth. And we know this thing from the tradition (Bekhorot 23a). And that which they said (Bava Metzia 6b) that any beast about which there is a doubt as to whether it is obligated in tithing or it is not obligated in tithing, behold it is exempt from the tithe. And all — whether unblemished or blemished — are brought into the pen for the counting; except for forbidden mixtures, “torn” (terminally ill) animals and one lacking time (very young ones), and so [too,] an orphan whose mother died or was slaughtered at its birth. And we have known these things from the heard tradition (Bekhorot 57a, Mishneh Torah, Laws of Firstlings 6:14). And the rest of its details are in the last chapter of Bekhorot.
And Rambam, may his memory be blessed, wrote (Sefer HaMitzvot, Positive Commandments 68), “This commandment is practiced by males and females — whether Israelites or whether priests and Levites; in the Land [of Israel] and outside of the Land — whether in the presence of the [Temple] or not in the presence of the [Temple]. And this is the Torah law; however as a rabbinic decree so that one not eat [tithe] without a blemish — since we do not have a Temple and he would come to a great prohibition which is slaughtering consecrated animals outside [the Temple] — they, may their memory be blessed, said that it is only practiced in the presence of the [Temple]. But when there will be a Temple built there, it [will be] practiced in the Land and outside of the Land.” To here is his language. And he further wrote in a different place (Mishneh Torah, Laws of Firstlings 6:2, 4) that if one transgressed and did it at this time, behold it is tithe and he eats it with its blemish (if and when it develops a blemish) in any place — as it is like the totally non-sacred. And the law of the unblemished that is eaten in Jerusalem at the time of the [Temple] is that all of it be eaten by the owners, like the Pesach sacrifice — except for the entrails and the blood which is offered, as we said above.
מִצְוַת מַעְשַׂר בְּהֵמָה טְהוֹרָה בְּכָל שָׁנָה – לְעַשֵּׂר כָּל הַבְּהֵמוֹת טְהוֹרוֹת שֶׁהֵן בָּקָר וְצֹאן וְעִזִּים (בכורות נג א) הַנּוֹלָדִים בַּעֲדָרֵינוּ בְּכָל שָׁנָה וְשָׁנָה, וּלְהָבִיא הַמַּעֲשֵׂר לִירוּשָׁלַיִם וּלְאָכְלוֹ שָׁם, אַחַר שֶׁיִּהְיֶה קָרֵב הַחֵלֶב וְהַדָּם בַּמִּזְבֵּחַ (זבחים נו ב), שֶׁנֶּאֱמַר (ויקרא כז לב) וְכָל מַעְשַׂר בָּקָר וָצֹאן כֹּל אֲשֶׁר יַעֲבֹר תַּחַת הַשָּׁבֶט הָעֲשִׂירִי יִהְיֶה קֹּדֶשׁ לַה'. וְאָמְרוּ זִכְרוֹנָם לִבְרָכָה בִּבְכוֹרוֹת (נח, ב) כֵּיצַד מְעַשְּׂרִין? כּוֹנְסָן לַדִּיר וְעוֹשֶׂה לָהֶם פֶּתַח קָטָן כְּדֵי שֶׁלֹּא יִהְיוּ שְׁנַיִם יְכוֹלִים לָצֵאת כְּאֶחָד, וּמַעֲמִיד אִמּוֹתֵיהֶן מִבַּחוּץ וְהֵן גּוֹעוֹת, כְּדֵי שֶׁיִּשְׁמְעוּ הַטְּלָאִים קוֹלָם וְיֵצְאוּ מִן הַדִּיר לִקְרָאתָם מֵעַצְמָם וְלֹא מִכֹּחַ אַחֵר, וּמוֹנֶה אוֹתָן בְּשֵׁבֶט, אֶחָד שְׁנַיִם שְׁלֹשָׁה אַרְבָּעָה וְכֵן עַד עֲשָׂרָה, וְהַיּוֹצֵא עֲשִׂירִי סוֹקְרוֹ בְּסִקְרָא וְאוֹמֵר הֲרֵי זֶה מַעֲשֵׂר.
The commandment of the tithe of pure beasts every year: To tithe all the pure beasts — which are cattle, sheep and goats (Bekhorot 53a) — that are born in our flocks each and every year, and to take that tithe and eat it in Jerusalem after the fat and blood have been offered on the altar (Zevachim 56b), as it is written (Leviticus 27:32), “And all the tithe of your cattle and sheep, all that passes beneath the rod, the tenth shall be holy to the Lord.” And they, may their memory be blessed, said in Bekhorot 58b, “How do we tithe? He brings them to a pen and makes for them a small opening, so that two cannot go out at the same time. He places their mothers outside, and they would moan, so that the lambs would hear their voices and exit the pen to meet them on their own and not from the effort of another. And he counts them with a rod, ‘One, two, three, four’ and so on, until ten. And the one that comes out tenth he marks with red chalk and he says, ‘Behold, this is tithe.’”
מִשָּׁרְשֵׁי הַמִּצְוָה. שֶׁהָאֵל בָּרוּךְ הוּא בָּחַר בְּעַם יִשְׂרָאֵל וְחָפֵץ לְמַעַן צִדְקוֹ לִהְיוֹת כֻּלָּם עוֹסְקֵי תּוֹרָתוֹ וְיוֹדְעֵי שְׁמוֹ, וּבְחָכְמָתוֹ מְשָׁכָם בְּמִצְוָה זוֹ לְמַעַן יִלְמְדוּ יִקְחוּ מוּסָר, כִּי יוֹדֵעַ אֱלֹהִים שֶׁרֹב בְּנֵי אָדָם נִמְשָׁכִים אַחַר הַחֹמֶר הַפָּחוּת, בְּשֶׁגַּם הוּא בָּשָׂר, וְלֹא יִתְּנוּ נַפְשָׁם בַּעֲמַל הַתּוֹרָה וּבְעִסְקָהּ תָּמִיד, עַל כֵּן סִבֵּב בִּתְבוּנָתוֹ וְנָתַן לָהֶם מָקוֹם שֶׁיֵּדְעוּ הַכֹּל דִּבְרֵי תּוֹרָתוֹ עַל כָּל פָּנִים, שֶׁאֵין סָפֵק כִּי כָּל אָדָם נִמְשָׁךְ לִקְבֹּעַ דִּירָתוֹ בְּמָקוֹם שֶׁמָּמוֹנוֹ שָׁם. וְלָכֵן בְּהַעֲלוֹת כָּל אִישׁ מַעְשַׂר כָּל בָּקָר וְצֹאן שֶׁלּוֹ שָׁנָה שָׁנָה בְּמָקוֹם שֶׁעֵסֶק הַחָכְמָה וְהַתּוֹרָה שָׁם וְהִיא יְרוּשָׁלַיִם, שֶׁשָּׁם הַסַּנְהֶדְרִין יוֹדְעֵי דַּעַת וּמְבִינֵי מַדָּע, וּכְמוֹ כֵן נַעֲלֶה לְשֵׁם מַעְשַׂר תְּבוּאָתֵנוּ בְּאַרְבַּע שְׁנֵי הַשְּׁמִטָּה, כְּמוֹ שֶׁיָּדוּעַ שֶׁמַּעֲשֵׂר שֵׁנִי נֶאֱכָל שָׁם, וְכֵן נֶטַע רְבָעִי שֶׁנֶּאֱכָל שָׁם, עַל כָּל פָּנִים אוֹ יֵלֵךְ שָׁם בַּעַל הַמָּמוֹן עַצְמוֹ לִלְמֹד תּוֹרָה, אוֹ יִשְׁלַח שָׁם אֶחָד מִבָּנָיו שֶׁיִּלְמַד שָׁם וְיִהְיֶה נִזּוֹן בְּאוֹתָן פֵּרוֹת.
It is from the roots of the commandment [that it is because] God chose the nation of Israel and wished for the sake of His righteousness that all of them be engaged with His Torah and be knowers of His Name. And in His Wisdom, he lured them with this commandment so that they would study [and] draw moral teachings. As God knows that most people are lured by lower physicality, “as [they] are also flesh,” and they will not put their souls to the toil of the Torah and its constant involvement. Therefore in His understanding, He caused [it] and gave them a place wherein everyone will know the words of His Torah regardless — for there is no doubt that every man will be drawn to establish his residence in the place that his money is there. And as such, when each person brings up the tithe of all his cattle and his sheep each year to the place where involvement with wisdom and Torah is found — that is Jerusalem, where is the Sanhedrin of those who master knowledge and understand information — and we similarly bring up the tithe of our grain in four years of the sabbatical [cycle], as we know that the second tithe is eaten there, and so [too,] the fourth year planting is eaten there; the owner of [these things] will perforce either go there and study Torah himself, or send one of his sons to study there and to be sustained by that produce.
וּמִתּוֹךְ כָּךְ יִהְיֶה בְּכָל בַּיִת וּבַיִת מִכָּל יִשְׂרָאֵל אִישׁ חָכָם יוֹדֵעַ הַתּוֹרָה, אֲשֶׁר יְלַמֵּד בְּחָכְמָתוֹ כָּל בֵּית אָבִיו, וּבְכֵן תִּמָּלֵא הָאָרֶץ דֵּעָה אֶת הַשֵּׁם, כִּי אִם חָכָם אֶחָד לְבַד יִהְיֶה בְּעִיר אוֹ אֲפִלּוּ עֲשָׂרָה, יִהְיוּ הַרְבֵּה מִבְּנֵי אָדָם שֶׁבָּעִיר וְכָל שֶׁכֵּן הַנָּשִׁים וְהַיְּלָדִים שֶׁלֹּא יָבוֹאוּ לִפְנֵיהֶם כִּי אִם פַּעַם אַחַת בַּשָּׁנָה, אוֹ אֲפִלּוּ יִשְׁמְעוּ דִּבְרֵיהֶם פַּעַם אַחַת בַּשָּׁבוּעַ, יֵלְכוּ לְבֵיתָם וְיַשְׁלִיכוּ כָּל דִּבְרֵי הֶחָכָם אַחֲרֵי גַּוָּם, אֲבָל בִּהְיוֹת הַמְלַמֵּד בְּכָל בַּיִת וּבַיִת שׁוֹכֵן שָׁם עֶרֶב וָבֹקֶר וְצָהֳרַיִם וְיַזְהִירֵם תָּמִיד, אָז יִהְיוּ כֻּלָּם אֲנָשִׁים וְנָשִׁים וִילָדִים מֻזְהָרִין וְעוֹמְדִים, וְלֹא יִמָּצֵא בֵּינֵיהֶם שׁוּם דְּבַר חֵטְא וְעָוֹן, וְעַל יְדֵי זֶה יִזְכּוּ לְמָה שֶׁכָּתוּב (ויקרא כו יא יב) וְנָתַתִּי מִשְׁכָּנִי בְּתֹכְכֶם. (ירמיה יא ד) וִהְיִיתֶם לִי לְעָם וְאָנֹכִי אֶהְיֶה לָכֶם לֵאלֹהִים.
And through this, each and every house in all of Israel will have someone who is wise and knowledgeable in the Torah who can [then] teach all of the household of his father with his wisdom. And with this, “the land will be filled with knowledge of the Lord.” As if there was only one sage in each city — or even ten — there would be many men who would only come in front of them once a year, and all the more so the women and the children. And even if they heard their words once a week, they would [then] go to their home and throw all the words of the sage behind their back. But when the teacher is in each and every house, dwelling there evening, morning and afternoon and constantly reminding them; then they will all — men, women and children — be careful and aware and no matter of sin or iniquity will be found among them. And through this they will merit that which is written (Leviticus 26:11-12) “And I will place My dwelling amongst you [...] and you will be for Me a nation, and I will be for you God” (while the second part of this citation is likely meant to be a very similar quote from Leviticus 26:12, the actual quote is from Jeremiah 11:4).
מִדִּינֵי הַמִּצְוָה. מָה שֶׁאָמְרוּ זִכְרוֹנָם לִבְרָכָה (שם נג א), שֶׁאֵין מְעַשְּׂרִין מִן הַבָּקָר עַל הַצֹּאן, וְלֹא מִן הַצֹּאן עַל הַבָּקָר, אֲבָל מְעַשְּׂרִין מִן הַצֹּאן עַל הָעִזִּים, וּמִן הָעִזִּים עַל הַצֹּאן, שֶׁשְּׁנֵיהֶם הוֹצִיאָם הַכָּתוּב בִּלְשׁוֹן צֹאן וּכְמִין אֶחָד נֶחְשָׁבִין. וְאֵין מְעַשְּׂרִין מִן הַנּוֹלָד בְּשָׁנָה זוֹ לְשָׁנָה אַחֶרֶת, כְּמוֹ שֶׁאֵין מְעַשְּׂרִין בְּזֶרַע הָאָרֶץ מִן הֶחָדָשׁ עַל הַיָּשָׁן, וְלֹא מִן הַיָּשָׁן עַל הֶחָדָשׁ, שֶׁנֶּאֱמַר בָּהּ (דברים יד כב) הַיֹּצֵא הַשָּׂדֶה שָׁנָה שָׁנָה. אֲבָל מִכָּל מָקוֹם אִם עָבַר וְעִשֵּׂר מִן הַבְּהֵמָה הַיְּשָׁנִים עַל הַחֲדָשִׁים אוֹ מִן הַחֲדָשִׁים עַל הַיְּשָׁנִים, כָּתַב הָרַמְבַּ"ם זִכְרוֹנוֹ לִבְרָכָה (הל' בכורות ז ה), שֶׁיֵּרָאֶה לוֹ שֶׁהֵן מַעֲשֵׂר מִפְּנֵי חֻמְרַת מַעֲשֵׂר, שֶׁהֲרֵי לֹא כְּתִיב שָׁנָה שָׁנָה אֶלָּא בְּזֶרַע הָאָרֶץ, וְדַי לָנוּ שֶׁנִּלְמַד מִמֶּנּוּ לִהְיוֹת מַעְשַׂר בְּהֵמָה כָּמוֹהוּ לְעִנְיַן לְכַתְּחִלָּה, אֲבָל לֹא דִּיעֲבַד.
From the laws of the commandment is that which they, may their memory be blessed, said (Bekhorot 53a) that we do not tithe from cows onto sheep, or from sheep onto cows, but we do tithe from sheep onto goats and goats onto sheep, as Scripture used the expression, “sheep” for both of them, and they are considered like one species. We do not tithe from that which is born this year for [that born] another year, [just] as we do not tithe with the seed of the ground from the new onto the old, nor from the old onto the new, as it is written about it, “which comes out from your field each year” (Deuteronomy 14:22). Still, if one transgressed and nonetheless tithed from the old beasts onto the new or the new onto the old, Rambam, may his memory be blessed, wrote (Mishneh Torah, Laws of Firstlings 7:5) that it appears to him that it is tithe, because of the severity of the tithes — as behold, “each year,” is only written about the seed of the earth. And it is enough for us that we learn from it that the tithe of beasts be like it regarding [the law] from the outset, but not ex post facto.
וְכֵן מֵעִנְיַן הַמִּצְוָה מָה שֶׁאָמְרוּ זִכְרוֹנָם לִבְרָכָה (שם נז ב), שֶׁאֵין הַטְּלָאִים הַנּוֹלָדִים כְּמוֹ הַטֶּבֶל שֶׁאָסוּר לֶאֱכֹל מִמֶּנּוּ עַד שֶׁיִּתְעַשֵּׁר, אֶלָּא מֻתָּר לֶאֱכֹל וְלִשְׁחֹט מִן הַטְּלָאִים כָּל מָה שֶׁיִּרְצֶה, וּכְשֶׁיַּגִּיעוּ הַזְּמַנִּים שֶׁקָּבְעוּ חֲכָמִים לְעַשֵּׂר וְהֵם נִקְרָאִין גֹּרֶן מַעְשַׂר בְּהֵמָה, יְעַשֵּׂר אוֹתָן הַנִּמְצָאִים לוֹ. וּמִשֶּׁהִגִּיעוּ אוֹתָם זְמַנִּים אָסוּר לוֹ לִמְכֹּר וְלִשְׁחֹט עַד שֶׁיְּעַשֵּׂר אוֹתָם, וְאִם עָבַר וְשָׁחַט הֲרֵי זֶה מֻתָּר.
And also from the content of the commandment is that which they, may their memory be blessed, said (Bekhorot 57b) that the newborn lambs are not like untithed produce, from which it is forbidden to eat until they are tithed. Rather, it is permissible to slaughter and eat all that he wants from the lambs; and when the times that the Sages have set for tithing arrive — and they are called the threshing floor of the beast — he tithes those [still] found with him. And once those times arrive, it is forbidden for him to eat or sell until he tithes them. But if one transgressed and slaughtered them, behold it is permissible [to eat them].
וּשְׁלֹשָׁה זְמַנִּים הֵם שֶׁקָּבְעוּ זִכְרוֹנָם לִבְרָכָה בָּזֶה וְאֵלּוּ הֵן, יוֹם אַחֲרוֹן שֶׁל חֹדֶשׁ אֲדָר, וְיוֹם שְׁלֹשִׁים וַחֲמִשָּׁה מִסְּפִירַת הָעֹמֶר, וְיוֹם אַחֲרוֹן מֵחֹדֶשׁ אֱלוּל, וְלָמָּה קָבְעוּ זְמַנִּים אֵלּוּ שֶׁהֵם סְמוּכִים לַמּוֹעֲדִים? כְּדֵי שֶׁיִּהְיוּ בְּהֵמוֹת מְצוּיוֹת לְעוֹלֵי רְגָלִים, שֶׁאַף עַל פִּי שֶׁמֻּתָּר לִמְכֹּר קֹדֶם מַעֲשֵׂר כְּמוֹ שֶׁאָמַרְנוּ, מִכָּל מָקוֹם נִמְנָעִים הָיוּ מִלִּמְכֹּר עַד שֶׁיְּעַשְּׂרוּ אוֹתָן כְּדֵי שֶׁיַּעֲשׂוּ בָּהֶן מִצְוָה. וְדִין הַמּוֹנֶה אוֹתָם וְטָעָה בְּמִנְיָנוֹ וְקָרָא לַשְּׁמִינִי עֲשִׂירִי אוֹ לִשְׁנֵים עָשָׂר עֲשִׂירִי, שֶׁלֹּא נִתְקַדְּשׁוּ, וְאִם טָעָה בַּתְּשִׁיעִי וְאַחַד עָשָׂר וּקְרָאָן עֲשִׂירִי נִתְקַדְּשׁוּ מִפְּנֵי שֶׁהֵם סְמוּכִים לָעֲשִׂירִי, וְדָבָר זֶה מִפִּי הַקַּבָּלָה יְדַעְנוּהוּ (שם כג א). וּמָה שֶׁאָמְרוּ (ב"מ ו ב) שֶׁכָּל בְּהֵמָה שֶׁהִיא סָפֵק אִם בַּת מַעֲשֵׂר הִיא אוֹ אֵינָהּ בַּת מַעֲשֵׂר הֲרֵי הִיא פְּטוּרָה מִן הַמַּעֲשֵׂר. וְהַכֹּל נִכְנָסִין לַדִּיר לְהִתְעַשֵּׂר, בֵּין תְּמִימִים בֵּין בַּעֲלֵי מוּמִין, חוּץ מִן הַכִּלְאַיִם וְהַטְּרֵפָה וּמְחֻסָּר זְמַן, וְכֵן הַיָּתוֹם שֶׁמֵּתָה אִמּוֹ אוֹ שֶׁנִּשְׁחֲטָה עִם לֵדָתוֹ, וּדְבָרִים אֵלּוּ מִפִּי הַשְּׁמוּעָה יְדַעְנוּם (שם נז א). וְיֶתֶר פְּרָטֶיהָ, בְּפֶרֶק אַחֲרוֹן מִבְּכוֹרוֹת [הלכות בכורות פרק ו יד].
And there are three times set by them, may their memory be blessed, and these are them: The last day of the month of Adar, the thirty-fifth day of the counting of the omer, and the last day of the month of Elul. And why did they set these times that are close to the holidays? So that animals should be available for pilgrims. For even though it is permissible to sell the animals before tithing, as we said — nonetheless people would refrain from selling until they tithed them, so as to fulfill the commandment with them. And the law that if one counted and erred in the number and called the eighth, the tenth; or the twelfth, the tenth — they are not consecrated. But if he erred in the ninth or the eleventh and called them the tenth — they are consecrated, since they are adjacent to the tenth. And we know this thing from the tradition (Bekhorot 23a). And that which they said (Bava Metzia 6b) that any beast about which there is a doubt as to whether it is obligated in tithing or it is not obligated in tithing, behold it is exempt from the tithe. And all — whether unblemished or blemished — are brought into the pen for the counting; except for forbidden mixtures, “torn” (terminally ill) animals and one lacking time (very young ones), and so [too,] an orphan whose mother died or was slaughtered at its birth. And we have known these things from the heard tradition (Bekhorot 57a, Mishneh Torah, Laws of Firstlings 6:14). And the rest of its details are in the last chapter of Bekhorot.
וְכָתַב הָרַמְבַּ"ם זִכְרוֹנוֹ לִבְרָכָה (סהמ"צ עשין סח), שֶׁמִּצְוָה זוֹ נוֹהֶגֶת בִּזְכָרִים וּנְקֵבוֹת, בֵּין בְּיִשְׂרְאֵלִים בֵּין בְּכֹהֲנִים וּלְוִיִּם, וּבָאָרֶץ וּבְחוּצָה לָאָרֶץ, בֵּין בִּפְנֵי הַבַּיִת וְשֶׁלֹּא בִּפְנֵי הַבַּיִת, וְזֶהוּ דִּין תּוֹרָה, וְאוּלָם בִּגְזֵרָה מִדְּרַבָּנָן, כְּדֵי שֶׁלֹּא יֵאָכֵל שֶׁלֹּא בְּמוּם, אַחַר שֶׁאֵין לָנוּ מִקְדָּשׁ, וְנִמְצָא בָּא לִידֵי אִסּוּר גָּדוֹל, שֶׁהוּא שׁוֹחֵט קָדָשִׁים בַּחוּץ, אָמְרוּ זִכְרוֹנָם לִבְרָכָה שֶׁאֵינוֹ נוֹהֵג אֶלָּא בִּפְנֵי הַבַּיִת, וּכְשֶׁיִּהְיֶה שָׁם מִקְדָּשׁ בָּנוּי נוֹהֵג בָּאָרֶץ וּבְחוּצָה לָאָרֶץ, עַד כָּאן לְשׁוֹנוֹ. וְעוֹד כָּתַב בְּמָקוֹם אַחֵר, שֶׁאִם עָבַר וְעָשָׂה בַּזְּמַן הַזֶּה הֲרֵי זֶה מַעֲשֵׂר וְיֵאָכֵל בְּמוּמוֹ בְּכָל מָקוֹם, כִּי הוּא כְּחֻלִּין גְּמוּרִים. וְהַתָּמִים שֶׁנֶּאֱכָל בִּירוּשָׁלַיִם בִּזְמַן הַבַּיִת דִּינוֹ שֶׁיֵּאָכֵל לַבְּעָלִים כֻּלּוֹ כְּפֶסַח, חוּץ מִן הָאֵמוּרִין וְהַדָּם שֶׁהוּא קָרֵב, כְּמוֹ שֶׁאָמַרְנוּ לְמַעְלָה.
And Rambam, may his memory be blessed, wrote (Sefer HaMitzvot, Positive Commandments 68), “This commandment is practiced by males and females — whether Israelites or whether priests and Levites; in the Land [of Israel] and outside of the Land — whether in the presence of the [Temple] or not in the presence of the [Temple]. And this is the Torah law; however as a rabbinic decree so that one not eat [tithe] without a blemish — since we do not have a Temple and he would come to a great prohibition which is slaughtering consecrated animals outside [the Temple] — they, may their memory be blessed, said that it is only practiced in the presence of the [Temple]. But when there will be a Temple built there, it [will be] practiced in the Land and outside of the Land.” To here is his language. And he further wrote in a different place (Mishneh Torah, Laws of Firstlings 6:2, 4) that if one transgressed and did it at this time, behold it is tithe and he eats it with its blemish (if and when it develops a blemish) in any place — as it is like the totally non-sacred. And the law of the unblemished that is eaten in Jerusalem at the time of the [Temple] is that all of it be eaten by the owners, like the Pesach sacrifice — except for the entrails and the blood which is offered, as we said above.