similarly 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