10הַלּוֹקֵחַ טְלָאִים שֶׁנּוֹלְדוּ בְּשָׁנָה זוֹ אוֹ שֶׁנִּתְּנוּ לוֹ בְּמַתָּנָה הֲרֵי הֵם פְּטוּרִים מִן הַמַּעֲשֵׂר עַד שֶׁיִּוָּלְדוּ בִּרְשׁוּתוֹ. לְפִיכָךְ הַשֻּׁתָּפִין שֶׁנִּשְׁתַּתְּפוּ בִּבְהֵמוֹת וְהֵבִיא זֶה מֵאָה טְלָאִים וְזֶה מֵאָה טְלָאִים וְעֵרְבוּם וְנִשְׁתַּתְּפוּ בָּהֶן הֲרֵי הַמָּאתַיִם פְּטוּרִים מִן הַמַּעֲשֵׂר שֶׁכָּל טָלֶה מֵהֶן כְּמָכוּר. וְכֵן הָאַחִים שֶׁיָּרְשׁוּ טְלָאִים מֵאֲבִיהֶם הֲרֵי הֵן פְּטוּרִין מִן הַמַּעֲשֵׂר. אֲבָל הַנּוֹלָדִים לָהֶם בְּשֻׁתָּפוּת לְאַחַר מִכָּאן מֵאֵלּוּ הַבְּהֵמוֹת בֵּין לַשֻּׁתָּפִין בֵּין לָאַחִים חַיָּבִין בְּמַעֲשֵׂר. וְכֵן אִם הָיוּ שֻׁתָּפִין בְּמָעוֹת וְקָנוּ בְּהֵמוֹת מִמְּעוֹת הַשֻּׁתָּפוּת וְהָאַחִים שֶׁקָּנוּ בְּהֵמוֹת מִמְּעוֹת הַיְרֻשָּׁה הֲרֵי הַנּוֹלָדִים מֵהֶם לְאַחַר מִכָּאן חַיָּבִין בְּמַעֲשֵׂר שֶׁהֲרֵי בִּרְשׁוּתָן נוֹלְדוּ וַהֲרֵי הֵן כְּאִישׁ אֶחָד. חָלְקוּ הָאַחִים וְהַשֻּׁתָּפִין אַחַר שֶׁנּוֹלְדוּ לָהֶן הַבְּהֵמוֹת בִּרְשׁוּתָן וְחָזְרוּ וְנִשְׁתַּתְּפוּ הֲרֵי אֵלּוּ פְּטוּרִין מִן הַמַּעֲשֵׂר. שֶׁבְּשָׁעָה שֶׁחָלְקוּ נַעֲשׂוּ הַכֹּל לְקוּחִין וְהַלָּקוּחַ פָּטוּר וּכְשֶׁחָזְרוּ וְנִשְׁתַּתְּפוּ הֲרֵי נִשְׁתַּתְּפוּ בַּבְּהֵמוֹת וַעֲדַיִן לֹא יָלְדוּ לָהֶן בִּרְשׁוּתָן אַחַר שִׁתּוּף זֶה הַשֵּׁנִי. וְאַף עַל פִּי שֶׁחָלְקוּ גְּדָיִים כְּנֶגֶד גְּדָיִים וּטְלָאִים כְּנֶגֶד טְלָאִים וַעֲשָׂרָה כְּנֶגֶד עֲשָׂרָה הַכֹּל פְּטוּרִין מִן הַמַּעֲשֵׂר וַהֲרֵי הֵן כִּלְקוּחִין:
When a person purchases lambs that were born this year or they were given to him as a present, he is not obligated to tithe them. The obligation applies only when the animals are born in his domain. Accordingly, if partners enter into a partnership with regard to animals: one brings 100 and the other brings 100 and they have them intermingle and own them jointly, these 200 are exempt from the requirement to tithe. The rationale is that each of the lambs is considered as having been sold. Similarly, if brothers inherit lambs in their first year of life from their father, they are exempt from the requirement to tithe. The offspring born to the partners or the brothers after the partnership was established, by contrast, from their jointly owned animals are obligated to be tithed. Similarly, if a partnership was established with money or brothers purchased animals from the funds of the estate, the offspring born afterwards are obligated to be tithed, for they were born in their domain and they are considered as one person. If the brothers and the partners divided their property after animals were born to them in their joint domain and then reestablished their partnership, the animals born previously are exempt from the requirement to tithe. The rationale is that when the assets of the partnership or the estate were divided, everything is considered as having been sold and animals that are sold are exempt. And when the partnership was reestablished, no new offspring was born to them afterwards. Even though they divided kids for kids and lambs for lambs, and even if they divided them by tens, they are all exempt from the tithes and considered as having been purchased.