1. There is a dispute about the beginning and end of the year with regard to when Ma'aser is taken from animals.
2. Ben Azai says that Ma'aser Behemah is taken separately from animals born in Elul.
3. Three large boxes of Machatzis ha'Shekel coins contained nine Se'ah each.
4. The three boxes that were taken from a large box were marked with the Hebrew letters Alef, Beis, Gimel.
5. One should make sure that he is not suspected of wrongdoing.
A BIT MORE
1. The obligation of Ma'aser Behemah is to separate one out of every ten animals that are born during the year. Rebbi Meir says that the year is counted from Elul to Elul. Rebbi Eliezer and Rebbi Shimon say that it is counted from Tishrei to Tishrei.
2. Ben Azai is stringent for both opinions stated above (#1), and therefore says that one should tithe the Elul animals separately, and count the years (regarding Ma'aser Behemah) from Tishrei to Elul.
3. There were three smaller boxes of three Se'ah each that were taken from each large box. Close to the time of the festivals usually more coins were taken.
4. Rebbi Yishmael says that they were marked with the Greek letters Alfa, Beta, Gamma.
5. This is derived from the verse, "And you will be clean from Hashem and Yisrael."