Bechoros 9:5-6

Bechoros 9:5

There are three seasons (called “threshing floors”) when it comes to animal tithes: fifteen days before Passover, fifteen days before Shavuos and fifteen days before Succos; this is the opinion of Rabbi Akiva. Ben Azzai says that the three seasons are on 29 Adar, on 1 Sivan and on 29 Av. Rabbi Elazar and Rabbi Shimon say that the seasons are on 1 Nisan, on 1 Sivan and on 29 Elul. The reason they said 29 Elul rather than 1 Tishrei is because 1 Tishrei is a holiday (Rosh Hashana) and one is not permitted to separate tithes on yom tov. Accordingly, that tithe was moved ahead to 29 Elul. Rabbi Meir says that 1 Elul is the new year for animal tithes but Ben Azzai says that animals born in Elul are tithed separate from those born earlier or later.

Bechoros 9:6

All animals born from 1 Tishrei through 29 Elul combine for purposes of tithes. Therefore, if five animals were born before Rosh Hashana and five were born after Rosh Hashana, they do not combine. If five were born before the “threshing floor” and five were born after the “threshing floor,” they do combine. If so, why are there three “threshing floors” (i.e., seasons) for separating animal tithes? Because before the “threshing floor” arrives, it is permitted to sell and slaughter animals that were born before tithing; once the “threshing floor” has begun, one may not slaughter before tithing. If one did slaughter an animal, he is exempt (i.e., he is not lashed and the animal may be eaten).