(Mishnah): If one bought or received a gift of animals, they are exempt from Ma'aser.

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

Answer (Rav Kahana): "Bechor Banecha Titen Li; Ken Ta'aseh l'Shorcha l'Tzonecha" teaches that just like people are not sold or given, likewise, Ma'aser Behemah does not apply to a purchase or gift.

Question: The verse discusses Bechor (and not Ma'aser. Also, the exemption of a purchase or gift does not apply to Bechor Behemah, for it is Kodesh from birth!)

Answer: It says "Ken Ta'aseh." Since we do not need it to teach about Bechor (which is Kodesh by itself), we use it to teach about Ma'aser.

Suggestion: Perhaps we should use it to teach about Chatas and Asham (that they may not come from purchased animals)!

Answer: We learn about a Korban resembling a son. It is not due to sin.

Suggestion: Perhaps it should teach about Olah and Shelamim!

Answer: We learn about a Korban resembling a son. It is not due to a vow.

Suggestion: Perhaps it should teach about Olas Re'iyah!

Answer: We learn about a Korban resembling a son. It does not have a fixed time.

Suggestion: Since we learn from a son, which is not bought, we should say that Ma'aser can never come from something bought;

R. Asi taught that if one bought 10 fetuses inside their mother, all enter the pen for Ma'aser!

Answer (Rava): It says "Ta'aseh". At the time of action (taking Ma'aser, after they are born) a sale exempts from Ma'aser (but not before this).

(R. Asi citing R. Yochanan): If one bought 10 fetuses inside their mother, all enter the pen for Ma'aser.

Question (Mishnah): If one bought or received a gift of animals, they are exempt from Ma'aser.

R. Elazar: R. Yochanan appeared to me in a dream. Surely I will give a good answer for him!

Answer (R. Elazar): It says "Ta'aseh". (Only) at the time of action, a sale exempts from Ma'aser.

Question (R. Shimon ben Elyakim - Beraisa): The exemption of a bought animal is Chal (takes effect) on Mechusar Zeman (before the animal can be offered, i.e. before eight days).

Answer #1 (R. Elazar): Your Beraisa is mistaken.

Answer #2 (R. Elazar): Even if your Beraisa is correct, it is like R. Shimon ben Yehudah, who says that Mechusar Zeman enters the pen for Ma'aser. It is like a Bechor;

Just like a Bechor is Kodesh (from birth), but it cannot be offered until later (eight days), also Mechusar Zeman can become Kodesh before it may be offered.

(A reciter of Beraisos) Question: What is the case of an Esnan (wages of a harlot; it is Pasul for a Korban) that enters the pen for Ma'aser?

Answer: The case is, the man gave an animal to a harlot and bought it back. (If it becomes Ma'aser, it is not offered. It is eaten after it gets a Mum.)

Objection (Rav): It should be exempt from Ma'aser, because it was sold!

Answer: Rav was unaware of R. Asi's teaching, that if one bought 10 fetuses, all enter the pen for Ma'aser. (The case is, he gave ownership of a fetus to her, and bought it back.)

Question: Why does the Tana discuss when he bought it back? He should teach that it enters the pen when the harlot takes Ma'aser!

Answer: The case is, she is a Nochris.

Question: The Tana should discuss a Yisraelis, and teach that it enters the pen when she takes Ma'aser!

Answer: The Tana teaches that the Esnan of a Yisraelis is not considered an Esnan. (It is Kosher for a Korban);

(Abaye): The Esnan of a Nochris harlot is Pasul (for a Korban). If a Kohen has relations with her he is not lashed for "Lo Yechalel Zar'o."

The Esnan of a Yisraelis Zonah is Kosher. If a Kohen has relations with her he is lashed for "Lo Yechalel Zar'o".

The Esnan of a Nochris harlot is Pasul. We learn from a Gezeirah Shavah, "To'evah-To'evah" from Arayos;

Kidushin does not take effect with Arayos. Similarly, Esnan applies to a harlot with whom Kidushin does not take effect.

If a Kohen has relations with a Nochris he is not lashed for "Lo Yechalel Zar'o" because the child (that could result) would be a Nochri. The child is not called Zar'o (his seed).

(Mishnah): Brothers or partners (our text, Rambam; Rashi - brothers who are partners in an inheritance):

If they are obligated to give a (second) Kalbon (a small coin added when giving Machtzis ha'Shekel), they are exempt from Ma'aser Behemah. (Our text in Rashi, and Tosfos 50b - they must always give at least one Kalbon. Sometimes they must give two. Shitah Mekubetzes here and Rashi in Chulin - sometimes they give one Kalbon, and sometimes they are exempt. Rambam - only the animals brought into the partnership are exempt from Ma'aser. It is as if they were sold.)

If they are obligated to take Ma'aser, they are exempt from Kalbon.

If Kanu (they inherited) animals from Tefisas ha'Bayis (the estate was not yet divided), they are obligated to take Ma'aser. If not, they are exempt. (Here, "Kanu" cannot mean bought, for bought animals are always exempt.)

If they divided the estate and became partners again, they are obligated in Kalbon, and they are exempt from Ma'aser.

(Gemara - Beraisa): "Yihyeh Lecha" (singular) excludes partners (from Ma'aser Behemah);

Suggestion: Perhaps they are exempt even if they bought from Tefisas ha'Bayis!

Rejection: "Yihyeh" (includes this).

Question: This verse (Shemos 13:12) refers to Bechor!

Answer: We do not need it to teach about Bechor, for "u'Vchoros Bekarchem v'Tzonchem" (plural) teaches that Bechor applies to partners. Therefore, we use it to teach about Ma'aser.

(R. Yirmeyah): Sometimes brothers are obligated in both (Kalbon and Ma'aser), and sometimes they are exempt from both. Sometimes they are obligated in Kalbon and exempt from Ma'aser, and sometimes they are obligated in Ma'aser and exempt from Kalbon.

They are obligated in both if they divided the money, but not the animals;

They are exempt from both if they divided the animals, but not the money;

They are obligated in Kalbon and exempt from Ma'aser if they divided everything;

They are obligated in Ma'aser and exempt from Kalbon if they did not divide anything.

Objection: This is obvious!

Answer: The Chidush is case 2, in which they divided the animals, but not the money;

One might have thought that their actions show that they will divide the money soon, they should be obligated in Kalbon (as if they already divided it). R. Yirmeyah teaches that this is not so.

(Rav Anan): The Mishnah exempts them from Ma'aser only if one brother took kids and the other took (mature) goats (even if they are worth the same);

If each took half of the kids, and each took half of the goats, we say that (Yesh Bereirah, and) each brother received his proper inheritance, so they are obligated.

(Rav Nachman): Even if each took half the kids and half the goats, (Ein Bereirah, and) we do not say that each received his proper inheritance. Rather, it is as if each bought the animals he took in exchange for his true inheritance. (Bought animals are exempt from Ma'aser.)

(R. Elazar): The Mishnah exempts from Ma'aser only if one brother took nine animals and the other took 10 (worth the same amount);

If each took the same number, we say that (Yesh Bereirah, and) each brother received his proper inheritance, so they are obligated.

(R. Yochanan): Even if each took the same number, (Ein Breirah, and) we do not say that each received his proper inheritance. (They are exempt).