REVACH L'DAF
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SUMMARY
1. An animal that was purchased or received as a gift is not obligated in Ma'aser Behemah.
2. Rebbi Yochanan: If one purchased ten fetuses of animals, he must take Ma'aser Behemah from them after they are born.
3. The Beraisa states that there is an exemption of Ma'aser Behemah for animals purchased within seven days of birth (when they cannot yet be offered as a Korban).
4. Abaye: An Esnan (animal given to a prostitute as payment for her services) cannot be brought as a sacrifice if the prostitute is not Jewish.
5. Animals owned by partners are exempt from Ma'aser Behemah.
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A BIT MORE
1. Rav Kahana: The verse states, "The firstborn of your sons you shall give to Me, and so you shall do for your ox and sheep." "You shall do" implies a lesson about animals that must actively be made holy (i.e. Ma'aser Behemah), and not firstborn animals. This verse teaches that just as one does not buy a firstborn or receive it as a gift, animals purchased or received as a gift are not obligated in Ma'aser Behemah.
2. The source for the exemption of purchased animals from the obligation of Ma'aser Behemah is the verse, "You shall do." This exemption applies only to animals that are at a stage when Ma'aser can be taken from them (i.e. "you shall do"), not from fetuses.
3. Rebbi Elazar: This is either not a reliable Beraisa, or it is according to the opinion of Rebbi Shimon who says that one can take Ma'aser Behemah from an animal that is not yet eight days old.
4. He derives this from a Gezeirah Shavah of "To'evah, To'evah," regarding illicit relations. Just as a person cannot be Mekadesh his relatives who are forbidden to him, "Esnan" must be referring to a payment to a woman he cannot be Mekadesh, meaning a non-Jewish woman.
5. The verse states, "It will be for you," implying that it not belong to more than one person. This verse refers to a firstborn animal. Since we know that firstborn animals owned by partners are holy, it must be referring to something else (which the Gemara understands is Ma'aser Behemah).
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