In order that animals may be easily obtained by the pilgrims. And although we have learnt in the Mishnah: UNTIL THE ARRIVAL OF THE TITHING PERIOD IT IS PERMITTED TO SELL AND KILL ANIMAL FOR FOOD, a man likes to perform a religious duty with his money first, and only then to proceed to sell or eat the animals. And why does [the Mishnah] call [the cattle tithing period] ‘threshing floor’? — Because [the approach of the tithing period] makes [the animals] tebel [according to a rabbinical enactment] like the period of the ‘threshing floor’. And what is [the period of] Peras mentioned in the Mishnah? — R. Jose b. Judah explained: Peras is [a period of] no less than fifteen days. How is this implied? — Said R. Abahu: Peras means a half. Half of what? Half of the period of instruction in the laws of the Passover, in accordance with what was taught: The laws of the Passover are discussed and expounded thirty days before Passover. R. Simeon b. Gamaliel says: The period is two weeks. BEN ‘AZZAI SAYS: IN THE TWENTY-NINTH OF ADAR, IN THE FIRST OF SIVAN. Wherein do R. Akiba and Ben ‘Azzai differ? — R. Akiba holds that the month of Adar which is next to Nisan is sometimes full [i.e., thirty days] sometimes defective [i.e., twenty-nine days] so that sometimes the Peras of Passover falls on the thirtieth of Adar and sometimes it falls on the twenty-ninth of Adar and for this reason he does not fix the time for the Peras. But Ben ‘Azzai holds that the month of Adar which is next to Nisan is always defective; consequently he fixes the time for the Peras on the twenty-ninth of Adar. And the reason why he fixes the first of Siwan is that since animals are not plentiful, if you therefore say that he should tithe earlier, by the time the festival arrives, he will have finished eating them [the animals]. ON THE TWENTY-NINTH DAY OF AB etc. Ben ‘Azzai follows the opinion he expresses when he Says: THOSE BORN IN ELUL ARE TITHED BY THEMSELVES. And why not tithe them on the thirtieth of Ab? Sometimes the month of Ab is defective [i.e., twenty-nine days] and we need to make a distinction between the new and the old. R. ELEAZAR AND R. SIMEON SAY: ON THE FIRST OF NISAN, ON THE FIRST OF SIWAN etc. ‘ON THE FIRST OF NISAN’ in accordance with the opinion of R. Simeon b. Gamaliel who said: Two weeks. ON THE FIRST OF SIWAN as we have explained above. ON THE TWENTY-NINTH OF ELUL because R. Eleazar and R. Simeon follow the opinion they express elsewhere, where they said: The first of Tishri is the New Year for the tithing of animals. AND WHY DID [THE RABBIS] SAY THE TWENTY-NINTH OF ELUL AND NOT THE FIRST OF TISHRI? BECAUSE IT IS A HOLY DAY etc. And why not say that the reason is because we need to make a distinction between the new and the old? — [The Mishnah] gives one reason and yet another. One reason is because we need to make a distinction between the new and the old. And yet another reason is because it is a Holy Day, and you cannot tithe on a Holy Day on account of the required marking of the tenth animal with paint. R. MEIR SAYS: THE FIRST OF ELUL IS THE NEW YEAR FOR THE TITHING OF ANIMALS. BEN ‘AZZAI SAYS etc. It has been taught: Said Ben ‘Azzai: Since some hold the one opinion and others the other, therefore the animals born in Elul are tithed by themselves. And why not see which authority holds the more reasonable opinion? And should you say that he [Ben ‘Azzai] could not discover the reason of the authorities concerned, has it not been taught: ‘Ben ‘Azzai says: All the Sages of Israel are in comparison with myself, as thin as the husk of garlic, except that bald head’? — Said R. Johanan: They gave their opinions purely as traditions derived from the prophets Haggai, Zechariah and Malachi. It has been taught: In what way did Ben ‘Azzai say that those born in Elul are tithed by themselves? If five lambs were born in Ab and five in Elul, they do not combine [to enter one shed to be tithed]. [If] five [were born] in Elul and five in Tishri, they do not combine. If, however, five [were born] in Tishri and five in the following Ab, they combine. Surely this is obvious? — You might have said that just as ‘the years interrupt, similarly the tithing periods also interrupt. [The Baraitha] therefore informs us [that this is not so]. As we have learnt: FIVE LAMBS BORN BEFORE ROSH HASHANAH AND FIVE LAMBS BORN AFTER ROSH HASHANAH DO NOT COMBINE [TO ENTER THE ONE SHED] WHEREAS FIVE LAMBS BORN BEFORE THE TITHING PERIOD AND FIVE AFTER THE TITHING PERIOD DO COMBINE. Said Raba: According to the opinion of Ben ‘Azzai, if five were born to him in Ab, five in Elul and five in Tishri, he brings them into a shed to be tithed.ᵃᵇᶜᵈᵉᶠᵍʰⁱʲᵏˡᵐⁿᵒᵖᵠʳˢᵗᵘᵛʷˣʸᶻᵃᵃᵃᵇᵃᶜᵃᵈᵃᵉᵃᶠᵃᵍᵃʰ