1similarly the terumah of the tithe may be set apart by estimating [without measuring the quantity] and by [merely] mentally planning [the separation]. And we find that tithe is called by the Divine Law terumah, because it is written: But the tithes of the children of Israel which they offer as a heave-offering unto the Lord I have given to the Levites to inherit. And the tithing of animals is also compared to the tithing of grain. Just as the tithe of grain is set apart by estimating [without measuring the quantity] and by [merely] planning [the separation], similarly the tithing of animals may be set aside by estimating and by merely planning [the separation]. Said Raba: The tenth is holy of its own accord. Whence does Raba know this? Shall I say from what was taught: I have here [mentioned] only that the tenth animal is holy when he calls it the tenth. Whence is it derived [that it is holy] even if he did not call it the tenth? The text states: ‘It shall be holy’, [intimating that] in any case [it is holy]. But perhaps [it means that] he did not call it the tenth but still called it holy? — Rather [Raba derives his ruling] from what has been taught: If he called the ninth the tenth and when the tenth came out he said nothing, the ninth is eaten [only] if blemished and the tenth is the tithe! Perhaps it is different here, for it was made quite clear that it was the tenth. Or indeed [the Baraitha] refers to a case where he indicated that it should be the tithe! — Rather [he derives his ruling] from what has been taught: If he called the ninth the tenth and the tenth died in the shed, the ninth is eaten [only] if blemished and all are exempt. Now why are they all exempt? Is it not because the tenth is sacred? — Perhaps the reason is because they became exempt by means of the [interrupted] count properly begun, for Raba said: A count properly begun exempts! Rather [Raba derives his ruling] from what has been taught. If he called the ninth the tenth and the tenth remained in the shed, the ninth is eaten [only] if it is blemished and the tenth is the tithe. But has it not been taught: The ninth is hullin [secular]? — A Tanna recited before R. Shesheth: Whose opinion is this? It is that of R. Simeon b. Judah: For it was taught: R. Simeon b. Judah reported in the name of R. Simeon:ᵃᵇᶜᵈᵉᶠᵍʰⁱʲᵏˡᵐⁿᵒᵖᵠʳ
2The ninth also is not sacred except when the name of the tenth was eliminated therefrom. And it is a proper conclusion. For if the eleventh [animal] possesses sufficient holiness to be sacrificed and is yet not holy except when the name of the tenth has been eliminated therefrom, it surely follows that in the case of the ninth, which does not possess sufficient holiness to be sacrificed, if the name of the tenth is elim inated therefrom it is holy but if not, it is not [holy at all]! But [on the contrary], it is thus that we should argue: The eleventh is capable of becoming holy enough to be sacrificed. If therefore the name of the tenth has been eliminated therefrom, it should require this holiness, but if not, not. But the ninth is not capable of becoming holy enough to be sacrificed. Hence it should become holy even if the name of the tenth has not been eliminated therefrom. Or perhaps [we can argue] seeing that the eleventh is not reached till the tenth has already established itself [as the tithe], then if the name of the tenth was eliminated therefrom, the eleventh becomes holy but if not, not; whereas the ninth which comes before the tenth has established itself [as the tithe] is holy even if the tenth has not been eliminated therefrom. And there is nothing more to be said against it. Said Raba: A count properly begun redeems. Whence does Raba derive this? Shall I say from what we have learnt: IF ONE [OF THE LAMBS] ALREADY COUNTED LEAPED IN AMONG THE FLOCK [IN THE SHED] THEY ARE ALL EXEMPT? Now how are [the lambs] already counted exempt? Is it not by means of the count properly begun? But perhaps they had been already tithed! — This you cannot say, for does it not state: IF ONE OF THOSE ALREADY TITHED LEAPED IN AMONG THE FLOCK! But perhaps the phrase ONE OF THOSE ALREADY TITHED refers to one actually set aside as tithe I can also prove it.’ For it Says: LET THEM GO TO PASTURE! — Raba thereupon said: [My proof is as follows]. Scripture says: Shall pass, intimating, but not that which has already passed. Now what does ‘But not that which has already passed’ mean? If it means those already tithed, is there any need to say this? It must refer to those exempted because of a count properly begun. It stands proved. It has been taught in accordance with the ruling of Raba: If he had ten lambs and he led them into a shed, and after he had counted five one of them died, if the one which died was of those already counted, he counts and combines them [with others]. But if the one which died was not of those yet counted, the counted ones are exempt but those not yet counted combine with [others born] in a later tithing period. Raba further said: If he had fourteen lambs and he led them into a shed, six [first] passing through one door, four through another door and four remaining there [in the shed], if these four [eventually] passed through the same door as the six, he takes one of them as tithe, and the rest combine [in one shed] with those [born] in a later tithing period. But if not, the six are exempt and the four together with the other four combine with those [born] in a later tithing period. If four pass through this door [first] and six through another door, four remaining there in the shed, if the four [eventually] pass through the same door which the six had passed through, he takes one as tithe and the rest are exempt. And if not, the first four and the six are exempt and the last four combine with those [born] in a later tithing period. If four passed through this door and four through another door, six remaining there [in the shed], if the remaining [six] passed through the door of one of them, he takes one [as tithe] and the rest are exempt. And if not, [the first] four and [the second] four are exempt and the [remaining] six combine with those [born] in a later tithing period. What does he [Raba] teach us? That a counting properly begun exempts! But has not Raba already taught us this ruling? — You might have said that we apply the principle that a counting properly begun exempts where it is certain that there is a proper number but where it is uncertain whether there is a proper number seeing that it is possible to combine the six either here or there, we do not apply [this ruling]. He [Rab] therefore informs us [that it is not so]. Raba further said: If he had fifteen lambs he cannot say: ‘I will select ten, bring them into the shed, take one [as tithe] from them and the rest will be exempt’. But he must bring them [all] into the shed, bring out ten lambs, take one from them [as the tithe] and the rest combine with those [born] in a later tithing period. So indeed it has been taught: If he had fifteen lambsˢᵗᵘᵛʷˣʸᶻᵃᵃᵃᵇᵃᶜᵃᵈᵃᵉᵃᶠᵃᵍᵃʰᵃⁱᵃʲᵃᵏᵃˡᵃᵐᵃⁿᵃᵒᵃᵖᵃᵠᵃʳᵃˢᵃᵗᵃᵘᵃᵛᵃʷᵃˣᵃʸᵃᶻᵇᵃᵇᵇᵇᶜᵇᵈᵇᵉᵇᶠᵇᵍᵇʰᵇⁱᵇʲᵇᵏᵇˡᵇᵐᵇⁿᵇᵒᵇᵖ