(Mishnah): Ma'aser Behemah applies in Eretz Yisrael and Chutz la'Aretz, when the Mikdash stands and at the time of Churban;

It applies to Chulin, but not to Kodshim;

It applies to cattle and Tzon. One may not tithe from one on the other;

Tzon refers to goats and sheep. One may tithe from one on the other;

It applies to new animals (born after Elul) and old (born before Elul). One may not tithe from one on the other.

Suggestion: A Kal va'Chomer should forbid taking Ma'aser from goats on sheep or vice-versa!

New and old animals are not Kilayim (forbidden to mate or work) with each other, yet one may not tithe from one on the other. Goats and sheep are Kilayim with each other, all the more so one should not be able to tithe from one on the other!

Rejection: "V'Tzon" - all Tzon are like one (regarding Ma'aser).

(Gemara) Suggestion: Our Mishnah is unlike R. Akiva!

(Beraisa - R. Akiva) Suggestion: Perhaps one can bring Ma'aser Behemah from Chutz la'Aretz and offer it in the Mikdash!

Rejection: "Va'Haveisem Shamah Oloseichem v'Zivcheichem v'Es Masroseichem (plural)" - the verse discusses two kinds of Ma'aser, of grain and animals;

We bring Ma'aser Behemah from the same place that Ma'aser Degen is brought (i.e. Eretz Yisrael.)

Rejection: Our Mishnah can even be like R. Akiva;

Our Mishnah teaches that we are Mekadesh (i.e. separate) Ma'aser Behemah in Chutz la'Aretz. R. Akiva teaches that it is not offered.

Support: R. Akiva's verse discusses Hakravah.

Question: If it is not offered, why does the Torah command to Mekadesh it?

Answer: One must wait until it gets a Mum, and then it may be eaten.

(Mishnah): When the Mikdash stands and at the time of Churban.

Question: If so, we should take Ma'aser even today! (It was known that we do not.)

Answer #1: Chachamim decreed not to, like Rav Huna explained (elsewhere):

(Rav Huna): This is a decree due to Yasom (an animal whose mother died at birth. It is Pasul for a Korban).

Objection: This concern exists also when the Mikdash stands, but there was no decree then!

Answer: There was no decree then, for they were able to publicize that Yasom is Pasul.

Rejection: Also nowadays, we could publicize that Yasom is Pasul!

Answer #2 (Rabah): This is a decree due to Takalah. (Perhaps someone will shear or work with it.)

Question: What is the source that we are concerned for Takalah?

Answer (Beraisa): Nowadays one should not make things Hekdesh or pledge Erchin;

If one made Hekdesh, we ensure that no one will benefit from it as follows --

We are Me'aker animals; we leave produce, garments or Kelim to rot (in a place where no one will take them); we throw metal Kelim or money in the Dead Sea.

'Ikur' is locking it up so it will starve to death.

Question: For the same reason, we should not be Makdish Bechor nowadays!

Objection: Kedushas Bechor is automatic from the womb. It does not depend on us!

Correction: Rather, Chachamim should enact that people sell the ear (Rashi - of the mother) to a Nochri to uproot Kedushas Bechor!

Answer: Since one can do like Rav Yehudah, there is no need to totally uproot Kedushas Bechor:

(Rav Yehudah): One may blemish a Bechor before it leaves the womb (even though this uproots the Kedushah. Since the animal is born with a Mum, it may be eaten right away. There is no concern for Takalah.)

Question: Also here, one can blemish the animal before making it Ma'aser!

Answer: One does not know which animal will come out tenth.

Suggestion: Perhaps one may blemish one, and cause it to come out tenth!

Rejection: This is forbidden - "Lo Yevaker Bein Tov la'Ra".

Suggestion: We could blemish the entire herd before taking Ma'aser!

Rejection: We expect the Mikdash to be rebuilt very soon, and we will need Korbanos. If we blemish the entire herd, there will be a shortage of Tam animals (especially rams and bulls, which must be more than a year old)!

Question: For this reason, we should not blemish Bechoros before they are born! (Even though even a Tam Bechor cannot be used for another Korban, since we do not know at the beginning of birth if it will be a male or female, we blemish also females, which could have been used for other Korbanos.)

Answer: We blemish only firstborns. There will be enough Pashut animals for Korbanos.

Question: Also here, one may blemish his entire herd before taking Ma'aser;

For Korbanos, we can use animals that were sold before taking Ma'aser (they are exempt from Ma'aser, no one would blemish them)!

Answer: Since Mumim are common, e.g. even Dukin in the eye, there might not be enough such animals that are Tam.

(Mishnah): It applies to Chulin, not to Kodshim.

Objection: Obviously, it does not apply to Kodshim. They do not belong to the 'owner'!

Answer: The Mishnah teaches that it does not apply to Kodshim Kalim, according to R. Yosi ha'Gelili;

(Beraisa - R. Yosi ha'Gelili): "U'Ma'alah Ma'al ba'Shem" includes Kodshim Kalim, which are the property of the owner.

Since they are considered his money, one might have thought that Ma'aser applies to them. The Mishnah teaches that this is not so.

Question: R. Yosi ha'Gelili should say that Ma'aser applies to them!

Answer: "V'Hayah Kodesh" excludes something that is already Kodesh.

Inference: If not for the verse, Kedushas Ma'aser would be Chal (take effect) on Kodshim Kalim.

Question: Even severe Kedushah is not Chal on light Kedushah. All the more so light Kedushah is not Chal on severe Kedushah!

Question: Where do we find that severe Kedushah is not Chal on light Kedushah?

Answer (Mishnah): One cannot change Kodshei Mizbe'ach or Bedek ha'Bayis to a different Kedushah. However, one can Makdish (to Ba'al ha'Bayis) or Macharim (make Cherem to be given to Kohanim) the Iluy of (the value of his Tovas Hana'ah, the right to pick which Kohen will offer) Kodshei Mizbe'ach.

Answer: One might have thought that Kedushas Olah (for example) is not Chal on a Korban, because not all animals are destined to become Olos, but every animal is destined (from birth) to enter the pen for Ma'aser (unless something exempts it), therefore if it was Hukdash to be a Shelamim, Kedushas Ma'aser can be Chal.

Question: What difference would it make if it became Ma'aser? (What stringency of Ma'aser is not in Shelamim?)

Answer: Regarding Ma'aser it says "Lo Yiga'el." It cannot be redeemed.

(Mishnah): It applies to cattle and Tzon, but Ma'aser may not be taken from one on the other. Tzon refers to goats and sheep... .

Suggestion: A Kal va'Chomer should permit tithing new animals on old or vice-versa!

Goats and sheep are Kilayim with each other, yet one may tithe from one on the other. New and old animals are not Kilayim with each other. All the more so, we should be able to tithe from one on the other!

Rejection: "Aser Ta'aser" refers to two Ma'aseros and equates them, i.e. of grain and animals;

Just like one may not tithe one year's grain on another year's, one may not tithe one year's animals on another year's.

Question: Similarly, we should say that one may not tithe goats on sheep, or vice-versa!

Just like one may not tithe one species of grain on another, one should not be able to take Ma'aser from one species of animals on another!

Answer: "V'Tzon" (R. Gershom - "Kol... v'Tzon") teaches that all Tzon are considered the same regarding Ma'aser.

Question: If so, this should also permit tithing new and old Tzon together!

Answer: "Aser Ta'aser" equates it to Ma'aser of grain.

Question: (The verses do not specify in which respect all Tzon is the same, and in which respect it is like grain.) Why don't we say oppositely? (I.e. they are the same to permit tithing new on old and vice-versa, but they are like grain to forbid tithing one species (goats or sheep) on the other.)

Answer (Rava): The verse continues "Aser Ta'aser... Shanah Shanah" - Ma'aser of grain and animals are equated only regarding new and old.