Bechoros 9:3-4

Bechoros 9:3

Animals that were purchased or received as a gift are exempt from animal tithes. Brothers who share an inheritance and are obligated to pay the kalbon (a surcharge on the annual half-shekel) are exempt from animal tithes; if they are obligated in animal tithes, they are exempt from paying the kalbon. If the brothers bought using their inheritance (i.e., they divided the estate), they are liable in animal tithes; if not, they are exempt. If they divided the estate and then joined together as partners again, they’re like any other business partners: obligated to pay the kalbon and exempt from animal tithes.

Bechoros 9:4

All animals enter the corral to be tithed, except for the product of crossbreeding, a treifa, one born via C-section, one too young (i.e., under eight days) and an orphan, by which we mean an animal whose mother died or was slaughtered. Rabbi Yehoshua says that even if an animal’s mother was slaughtered, if its hide still exists, the offspring is not counted as an orphan.