Sifra 13.0.18

Bechukotai, Chapter 13

1) "all that shall pass under the staff": to exclude a treifah (an animal with an organic defect), which does not pass. This tells me only of his counting them with the staff. If he did not count them with the staff, or if he counted them lying down or standing, whence do I derive (that it is valid)? From "shall be holy" (in any event). This tells me only of his calling it "the tenth." Whence do I derive (that it is valid) even if he did not call it "the tenth"? From "the tenth shall be holy." I might think that even if he had one hundred and took ten (at random), or ten and took one (that it is valid); it is, therefore, written "the tenth," and this is not ma'aser (lit., the tenth). R. Yossi b. R. Yehudah says: It is ma'aser.

2) Whence is it derived that if he (erroneously) called the ninth the tenth; the tenth, the ninth; and the eleventh, the tenth, that all three are considered (as ma'aser)? From "the tenth shall be holy to the L–rd." I might think to include the eighth and the twelfth (that he called the tenth). Would you? No. Since it is consecrated and its "error" is consecrated, just as only what is closest to it (i.e., it itself) is consecrated, so only the "error" closest to it (i.e., the ninth and the eleventh) is consecrated (and not the eighth and the twelfth).

3) In sum: If he called the ninth the tenth and the tenth the ninth and the eleventh the tenth, all three are consecrated. The ninth is eaten when it sustains a blemish, the tenth is ma'aser, and the eleventh is sacrificed as peace-offerings and makes a substitute. These are the words of R. Meir. R. Yehudah said: Can a substitute make a substitute? They said in the name of R. Meir: If it were a substitute, it would not be sacrificed. If he called the ninth the tenth, and the tenth the tenth, and the eleventh the tenth, the eleventh is not consecrated. If he called the ninth the tenth, and the tenth the eleventh, and the eleventh the tenth — Rebbi says that it (the eleventh) is not consecrated and R. Yossi b. R. Yehudah says that it is consecrated. This is the rule: R. Meir was wont to say: Whatever the name "the tenth" was not uprooted from, what comes before it is consecrated; what comes after it is not consecrated.

4) (Vayikra 27:33) ("He shall not discriminate between good and bad, and he shall not substitute for it; and if he did substitute for it, then it and its substitute shall be holy. It shall not be redeemed.") Because it is written (Devarim 12:11) "and all the choicest of your vows," I might think that he should "spy out" (his flock) and pick out the choicest (for ma'aser); it is, therefore, written "he shall not discriminate between good and bad." "and he shall not substitute for it": If he did, he receives forty lashes. "if substitute he shall substitute": to include his wife. "and if substitute he shall substitute": to include his heir. "then it and its substitute shall be holy. It shall not be redeemed": About a bechor it is written (Bamidbar 18:17) "you shall not redeem," (but) it is sold, when whole, alive. And when blemished, (it is sold) alive or slaughtered; but (it is) not (sold) slaughtered when whole. And about ma'aser it is written (here) "It shall not be redeemed." And it is not to be sold neither alive nor slaughtered; nor whole nor blemished.

5) And whence is it derived that it is a mitzvah to tithe a beast? From "shall be holy." R. Yossi Haglili says: It is written here "ya'avor" ("that shall pass"), and, elsewhere (Shemoth 13:12) "veha'avarta" ("And you shall set apart [every firstling of the womb"]) — whereby we are apprised that it is a mitzvah to tithe a beast.

6) R. Akiva says (Devarim 14:22) "Tithe shall you tithe" — two tithes. We are hereby apprised that it is a mitzvah to tithe a beast.

7) Rebbi says (Vayikra 27:34) "These are the mitzvoth" [(in juxtaposition with the beast tithe (Vayikra 27:33)] apprises us that it is a mitzvah to tithe a beast.

8) "These are the mitzvoth which the L–rd commanded Moses to the children of Israel on Mount Sinai." "which the L–rd commanded Moses": Worthy is the messenger of his Sender. "Moses to the children of Israel": Worthy is the messenger of those to whom he was sent, and worthy are those to whom he was sent of their messenger. "to the children of Israel": It is the merit of Israel that caused (them to receive the Torah). "on Mount Sinai": All of them (the mitzvoth) were stated on Sinai.