What are the implications of the words "Tachas ha'Sheivet"?
Rashi: To take Ma'aser Behemah each year, the owner lets his animals 1 through a gate in a pen and counts them one by one as they pass through. Each tenth animal, he strikes with a stick with red paint (and the marked animals he brings as Ma'aser Behemah).
Rashi: His lambs (kid-goats) and calves.
What are the connotations of "Yih'yeh Kodesh la'Hashem"?
Rashi: It means that the blood and the Emurin of Ma'aser Behemah must be brought as a Korban on the Mizbe'ach. 1
Rashi: And the flesh is eaten by the owner, not by the Kohen, since Ma'aser Behemah is not listed among the Matnos Kehunah. (The Tosefta (Zevachim 5:3) and Sifri (Bamidbar 6:6) support this, and so hold most Meforshim. Ibn Ezra implies that it is given to a Kohen, like the opinion of Rav Sadya Gaon (Aseh 86), the Ritva and Shitah Mekubetzes (Bava Metzi'a 7a). - PF)