And why should not [the harlot] herself tithe it? — The reference is to a heathen harlot. But does not [the Baraitha] deal with an Israelitish harlot and let her tithe it herself? — This is what [the Baraitha] informs us [by implication]: That in the case of an Israelitish harlot, the animal has not the law of ‘hire’ as Abaye taught. For Abaye said: The hire of a heathen harlot is forbidden [for the altar] and a priest who has sexual relations with her is not liable to lashes for transgressing the negative precept: Neither shall he profane his seed among his people. But the hire of an Israelitish harlot is permitted [for the altar] and a priest, who has sexual relations with her is liable to lashes for transgressing the negative precept: ‘Neither shall he profane his seed among his people’. The hire of a heathen harlot is forbidden [for the altar] because we form an analogy between the expressions ‘abomination’ [mentioned in connection with a harlot] and ‘abomination’ mentioned in connection with forbidden relatives. Just as in the case of forbidden relations betrothal takes no effect, so a harlot [whose offering is forbidden] is one in whose case betrothal takes no effect. ‘And the priest who has sexual relations with her is not liable to lashes’, because Scripture says: ‘Neither shall he profane his seed among his people’; the Divine Law says he must not profane his seed, but in this case it is not his seed. MISHNAH. IF BROTHERS BECAME PARTNERS, THOUGH THEY ARE STILL BOUND TO PAY AGIO, THEY ARE EXEMPT FROM THE TITHE OF CATTLE. AND WHEN THEY BECOME LIABLE TO TITHE OF CATTLE, THEY ARE EXEMPT FROM PAYING AGIO; IF THEY ACQUIRED ANIMALS [THE CATTLE] FROM THE ESTATE, THEY ARE BOUND [TO TITHE THEM]. BUT IF NOT, THEY ARE EXEMPT FROM TITHING; IF THEY FIRST DIVIDED UP THE ESTATE AND THEN AGAIN BECAME PARTNERS, THEY ARE BOUND TO PAY AGIO AND ARE EXEMPT FROM TITHE OF CATTLE. GEMARA. Our Rabbis taught: [Scripture says]: ‘Shall be thine’, intimating, but not that is held in partnership. You might have thought that exemption applies even if one acquired the animals from the [paternal] estate. Therefore, the text states: ‘Shall be’. But is not this written in connection with the case of a first-born? — If it has no bearing on the case of a first-born, since the law of the first-born applies even in the case of a partnership, because it is written. And the firstlings of your herds and of your flocks, then apply it to the case of tithing animals. Said R. Jeremiah: Sometimes they are bound to tithe and to pay agio and sometimes they are exempt from both. Sometimes they are bound to pay agio and are exempt from tithing [the animals] and sometimes they are bound to tithe [the animals] and are exempt from paying agio. They are bound to tithe the animals and pay agio in the case where they divided the monies but not the animals. They are exempt from both, where they divided the animals but not the monies. They are bound to pay agio and are exempt from tithing animals where both animals and monies were divided. They are bound to tithe and are exempt from paying agio where neither monies nor animals were divided. Is not all this obvious? — He [R. Jeremiah] needed to inform us of the case where the animals were divided but not the monies. You might have thought that since they divided the animals, they have thus shown their intention of dividing the rest, and therefore they should be bound to pay agio. He therefore informs us that [this is not so]. Said R. ‘Anan: This is meant only when they divided kids against he-goats [in accordance with their value] and he-goats against kids [in accordance with their value] but where they divided kids against kids and he-goats against he-goats one can say: ‘This is the portion which was his from the outset’. But R. Nahman says: Even if they divided kids against kids and he-goats against he-goats we do not say: ‘This was the part which was his at the outset’. And R. Eleazar also says: This is meant only when they divided nine large animals against ten small ones [according to their value], or ten small animals against nine large ones. But if they divided nine animals against nine or ten animals against ten, one can say: ‘This is the part which was his from the outset’. But R. Johanan says: Even if they divided nine animals against nine or ten animals against ten, one does not say: ‘This is the part which was his at the outset’.ᵃᵇᶜᵈᵉᶠᵍʰⁱʲᵏˡᵐⁿᵒᵖᵠʳˢᵗᵘᵛʷˣʸᶻᵃᵃᵃᵇᵃᶜᵃᵈᵃᵉᵃᶠᵃᵍ