מִי שֶׁהָיוּ לוֹ עֲשָׂרָה טְלָאִים וְהִפְרִישׁ אֶחָד מֵעֲשָׂרָה. הָיוּ לוֹ מֵאָה וְהִפְרִישׁ עֲשָׂרָה לְמַעֲשֵׂר. אֵין אֵלּוּ מַעֲשֵׂר. אֶלָּא כֵּיצַד עוֹשֶׂה. כּוֹנֵס כָּל הַטְּלָאִים אוֹ כָּל הָעֲגָלִים לַדִּיר. וְעוֹשֶׂה לוֹ פֶּתַח קָטָן כְּדֵי שֶׁלֹּא יֵצְאוּ שְׁנַיִם כְּאֶחָד. וְאִמּוֹתֵיהֶן מַעֲמִיד מִבַּחוּץ. וְהֵן גּוֹעוֹת שֶׁיִּשְׁמְעוּ הַטְּלָאִים קוֹלָן וְיֵצְאוּ מִן הַדִּיר לִקְרָאתָן. שֶׁנֶּאֱמַר (ויקרא כז לב) "כּל אֲשֶׁר יַעֲבֹר תַּחַת הַשָּׁבֶט". שֶׁיַּעֲבֹר מֵעַצְמוֹ וְלֹא שֶׁיּוֹצִיאוֹ בְּיָדוֹ. וּכְשֶׁיֵּצְאוּ מִן הַדִּיר זֶה אַחַר זֶה. מַתְחִיל וּמוֹנֶה אוֹתָן בַּשֵּׁבֶט. א' ב' ג' ד' ה' ו' ז' ח' ט'. וְהַיּוֹצֵא עֲשִׂירִי בֵּין זָכָר בֵּין נְקֵבָה בֵּין תָּמִים בֵּין בַּעַל מוּם סוֹקְרוֹ בְּסִקְרָא וְאוֹמֵר הֲרֵי זֶה מַעֲשֵׂר. לֹא סְקָרוֹ בְּסִקְרָא וְלֹא מְנָאָן בַּשֵּׁבֶט אוֹ שֶׁמְּנָאָן רְבוּצִים אוֹ עוֹמְדִים הֲרֵי אֵלּוּ מַעֲשֵׂר הוֹאִיל וּמְנָאָם עֲשָׂרָה עֲשָׂרָה וְקִדֵּשׁ עֲשִׂירִי הֲרֵי זֶה מַעֲשֵׂר:
When a person possesses ten lambs and he separates one as the tithes or he possesses 100 and he separates ten as the tithes, these are not tithes. What, instead, should he do? He should gather all of the lambs or all of the calves born that year in a corral. He then makes a small entrance so that two cannot emerge at the same time. He positions their mothers outside the corral and they bleat so that the lambs will hear their voices and leave the corral to meet them. This is necessary, as implied by Leviticus 27:32 which states: "all that passes beneath the staff," i.e., they must pass on their own initiative; one should not remove them by hand. As they leave the corral one by one, the owner begins to count them with a staff: one, two, three, four, five, six, seven, eight, nine. The tenth animal that departs, whether male or female, whether unblemished or blemished, should be painted with red paint, and the owner should say: "This is the tithe." If he did not paint the animals designated as the tithes with red paint, did not count them with a staff, or counted them while they are lying down or standing, the tithing takes effect. Since he counted them ten by ten and consecrated the tenth, it is considered a tithe.
