10מֵת אֶחָד מֵאֵלּוּ שֶׁבְּתוֹךְ הַדִּיר אֵלּוּ שֶׁנִּמְנוּ פְּטוּרִין מִפְּנֵי שֶׁהַמִּנְיָן הָרָאוּי לְמַעֲשֵׂר פּוֹטֵר אַף עַל פִּי שֶׁלֹּא הִפְרִישׁ עֲלֵיהֶן כְּמוֹ שֶׁבֵּאַרְנוּ. וְאֵלּוּ שֶׁבְּתוֹךְ הַדִּיר מַנִּיחָן לְגֹרֶן אַחֵר עַד שֶׁיִּצְטָרְפוּ לַאֲחֵרִים. וְכֵן מִי שֶׁהָיוּ לוֹ אַרְבָּעָה עָשָׂר טְלָאִים וְהִכְנִיסָן לַדִּיר וְיָצְאוּ אַרְבָּעָה וּמְנָאָן בְּפֶתַח זֶה וְיָצְאוּ שִׁשָּׁה וּמְנָאָן בְּפֶתַח אַחֵר וְנִשְׁאֲרוּ שָׁם אַרְבָּעָה בְּתוֹךְ הַדִּיר. אִם יָצְאוּ הָאַרְבָּעָה הַנִּשְׁאָרִים מִן הַפֶּתַח שֶׁיָּצְאוּ בּוֹ הַשִּׁשָּׁה נוֹטֵל מֵהֶן אֶחָד וְכֻלָּן פְּטוּרִין. שֶׁאוֹתָן הָאַרְבָּעָה שֶׁיָּצְאוּ תְּחִלָּה מִפֶּתַח רִאשׁוֹן מִנְיָן הָרָאוּי פְּטָרָן. וְאִם יָצְאוּ אֵלּוּ הָאַרְבָּעָה הַנִּשְׁאָרִים מִן הַפֶּתַח שֶׁיָּצְאוּ בּוֹ הָאַרְבָּעָה תְּחִלָּה. הֲרֵי אוֹתָם הָאַרְבָּעָה שֶׁיָּצְאוּ בַּתְּחִלָּה וְאוֹתָן הַשִּׁשָּׁה שֶׁיָּצְאוּ אַחֲרֵיהֶן בְּפֶתַח שֵׁנִי פְּטוּרִין שֶׁכָּל אֶחָד מֵהֶן נִמְנֶה מִנְיָן הָרָאוּי לְמַעֲשֵׂר שֶׁהֲרֵי נִשְׁאֲרוּ שָׁם בַּדִּיר אֲחֵרִים לְהַשְׁלִים הַמִּנְיָן וּלְעַשֵּׂר. אֲבָל אֵלּוּ הָאַרְבָּעָה שֶׁנִּשְׁאֲרוּ אַף עַל פִּי שֶׁיָּצְאוּ וְנִמְנוּ מִפֶּתַח הָרִאשׁוֹן אֵינוֹ מִנְיָן הָרָאוּי לְפִיכָךְ מִצְטָרְפִין לְגֹרֶן אַחֵר. יָצְאוּ אַרְבָּעָה מִפֶּתַח זֶה וְאַרְבָּעָה מִפֶּתַח שֵׁנִי וְנִשְׁאֲרוּ שָׁם שִׁשָּׁה. אִם יָצְאוּ הַשִּׁשָּׁה מֵאֶחָד מִשְּׁנֵי הַפְּתָחִים נוֹטֵל מֵהֶן אֶחָד מַעֲשֵׂר וְכֻלָּן פְּטוּרִין. וְאִם יָצְאוּ הַשִּׁשָּׁה בִּשְׁנֵי הַפְּתָחִים הֲרֵי הַשִּׁשָּׁה מִצְטָרְפִין לְגֹרֶן אַחֵר וְהַשְּׁמוֹנָה שֶׁיָּצְאוּ תְּחִלָּה מִכָּאן וּמִכָּאן פְּטוּרִין שֶׁכָּל אַרְבָּעָה מֵהֶן נִמְנוּ מִנְיָן הָרָאוּי לְהַשְׁלִים עָלָיו עֲשָׂרָה וּלְעַשֵּׂר שֶׁהֲרֵי שִׁשָּׁה הָיוּ שָׁם נִשְׁאָרִים בְּתוֹךְ הַדִּיר:
If after a person began counting, one of the animals in the corral died, those which were counted are exempt, because once animals have been counted in a manner that was fitting for them to be tithed even though one was not separated for them, they are exempt, as stated. Those that remained in the corral should be left for a later "threshing floor" until others are added to them. Similar concepts apply when one had fourteen lambs and brought all of them into a corral and four departed through one opening and were counted, then six departed through another opening and were counted and four remained in the corral. If the four depart through the opening that the six departed, one should be taken as the tithe and all the others are exempt. The four that departed at first through the first opening are exempt, because once animals have been counted in a manner that was fitting for them to be tithed, they are exempt. If the remaining four departed from the opening through which the first four departed, the four that departed at the outset and the six that departed afterwards through the second opening are exempt, because each one of them was counted in a manner that was fitting for them to be tithed. For at the time each of the groups departed, others remained in the corral to complete the counting and the tithing. The four that remained, however, although they departed through the first opening and were counted, were not counted in a manner appropriate for tithing. Therefore they must be included in another "threshing floor." The following laws apply if four departed through one opening, four departed through another opening, and six remained. If all six departed from the same one of the two openings, one should be taken as a tithe and all the lambs are exempt from being tithed again. If, however, the six departed from both openings, some from one and some from the other, the six are included in another "threshing floor." The eight that departed from the two openings at the outset, however, are exempt, for each set of four was counted in a manner appropriate for ten to be counted and the tithe taken, for there were six remaining in the corral.