Bechoros, 54b: To teach us that one is obligated to separate a tenth of each one independently - which is not the case with lambs and kid-goats, since both are called "Tzon". ¹

Rashi: To take Ma'aser Beheimah 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).

Bechoros, 58b: "Asher Ya'avor" precludes a T'reifah, ² which is incapable of passing through the pen.

Bechoros 58b: It implies that the baby animal must walk through the field by itself, and not be carried by its owner. ³

Bechoros, 59b: "Kol asher Ya'avor" (future) implies that once lambs have passed through the pen, they are Patur ('Minyan ha'Ra'uy') - Where a man has ten lambs, five of which already passed through the pen, and one of those which were not yet counted died, the five that already passed through the pen are Patur, and it is not necessary to bring five lambs that are subsequently born to make up the ten.

Temurah, 5b: We learn via a Gezeirah Shavah 'Ha'avarah' 'Ha'avarah' from B'chor ⁴ that, as opposed to other Kodshim, animals of Ma'aser Beheimah and their Temuros are not subject to Pidyon. ⁵

Me'ilah, 13a: We learn via a Gezeirah Shavah 'Ha'avarah' 'Ha'avarah' from B'chor ⁶ that the milk of a Ma'aser Beheimah animal is subject to Me'ilah, and that consequently, the baby of a Ma'aser animal ⁷ may not suckle from its mother.

Bechoros 58b: To encourage the lambs to pass through the pen, the owner places their mothers outside, so that when the babies hear them respond to their cries, they will hurry to join them. ¹

Bechoros, 58b #1: To teach us that Bedi'eved, the tenth animal is Kodesh even if the owner did not use a stick or if he counted the sheep whilst they were crouching or standing and that, on the other hand, if he simply picks ten out of a hundred or one out of ten, they are both Kodesh - since they do not fall into the category of 'Asiri'.

Bechoros, 58b #2: To Darshen "ha'Asiri" 'vadai, ve'Lo Asiri Safek' ¹ - to preclude hro example, where one of those that was already counted jumped back into the pen, in which case all the remaing lambs are a Safek. ²

Zevachim, 9a: "ha'Asiri Yih'yeh Kodesh" precludes a Korban Pesach during the year ³ that one Shechts in the name of Ma'aser Beheimah. ⁴

Rashi: It means that the blood and the Emurin of Ma'aser Beheimah must be brought as a Korban on the Mizbe'ach.

Bechoros, 53b: "Yih'yeh Kodesh", 've'Lo she'Kevar Kodesh' - to preclude a Kodshim animal, ¹ which is already Kodesh.

Bechoros, 58b: It incorporates a lamb that came out number ten, which is Kodesh automatically - even though the owner did not declare it 'Asiri'.

Bechoros, 60b: It implies that all the lambs that come out number ten are Kodesh, and that consequently, if the owner inadvertently calls the ninth lamb, 'Asiri, the tenth 'Teshi'i' and the eleventh 'Asiri', they are all Kodesh.

Rashi: It is eaten by the owner, not is not given to the Kohanim, since Ma'aser Beheimah is not listed among the Matnos Kehunah. ¹