Just as we were commanded to separate ma’aser sheni from produce in the first, second, fourth, and fifth years of the shemita cycle and eat it in sanctity in Jerusalem, so too we were commanded to separate a tithe from animals every year, bring it to Jerusalem, offer it on the altar, and eat its meat in sanctity, as it is stated: “Every tithe of cattle and flock, all that passes under the staff, the tenth shall be sacred to the Lord” (Vayikra 27:32).
What distinguishes the animal tithe — and ma’aser sheni produce — is that it remains in its owner’s possession but must be brought to Jerusalem and eaten there in sanctity and purity. The animal separated as a tithe was consecrated as an offering: its blood was sprinkled, its sacrificial fats burned on the altar, and its meat eaten by the owner and his family (MT, Laws of Firstborns 6:4).
The mitzva of the animal tithe reveals another dimension of the sanctity hidden within animals. Not only the firstborn becomes sacred and passes to the kohen; a tenth of all animals is designated as an offering that draws all of Israel near to God and to the sacred values that Jerusalem embodies. Eating the meat within Jerusalem’s walls, Israel would absorb the city’s sanctity and study Torah from the kohanim and great scholars there. One with many animals to tithe would invite the poor and levi’im to his meal to help finish the meat, fulfilling another mitzva as well. He might also encourage a son or relative to go up to Jerusalem and study Torah, sustained by the meat of the tithe and the fruit of ma’aser sheni — all of which deepened Torah learning throughout Israel (above, 7:10).
The obligation to separate the animal tithe applies to every Jew — kohen and Yisrael alike, in Eretz Yisrael and in the Diaspora — covering all lambs and kids born in one’s herd from the first of Tishrei through the twenty-ninth of Elul, male and female, unblemished and blemished. One whose herd produced fewer than ten young in a year is exempt. The obligation covers the three species brought as offerings: cattle, sheep, and goats. Sheep and goats combine toward the count of ten; cattle are counted separately.
The separation is performed as follows: the lambs and kids are brought into the pen and a small gate is opened for them. The mothers are placed outside and bleat for them. As the young animals emerge one by one, the tenth — whatever its sex or condition — is marked with red dye and thereby sanctified. With nineteen animals, one is sanctified; with twenty, two; with ninety-nine, nine; with one hundred, ten.
If the tenth animal emerges blemished, it has no sacrificial sanctity and need not be brought to Jerusalem; it may be slaughtered and eaten anywhere. It may not, however, be used for labor or have its wool shorn for benefit while alive. Unlike the firstborn, which requires testimony that the blemish arose on its own — since we suspect the kohen of causing it — the animal tithe requires no such testimony. We trust the owner, since had he wished to avoid the tithe, he could have blemished his entire herd before counting, ensuring the tithe would always emerge blemished and without sacrificial force (MT, Laws of Firstborns 6:9).
Unlike produce, which may not be eaten before terumot and ma’asrot are separated, lambs and kids may be slaughtered or sold before the year ends. If the herd falls below ten, the owner is exempt. The Sages, however, established three annual deadlines for separation — fifteen days before each of the three pilgrimage festivals: Pesaḥ, Shavu’ot, and Sukkot — after which one may not sell or slaughter without first separating the tithe. These deadlines ensured that animals would be available for pilgrims to bring as offerings in Jerusalem (MT, Laws of Firstborns 7:8).
After the Temple’s destruction, the Sages ruled that the animal tithe may no longer be separated, out of concern that an unblemished tithed animal might be slaughtered — violating the karet-bearing prohibition against slaughtering sacred animals outside the Temple — or that it might be put to labor or shearing (Bekhorot 53a). If one violated this ruling and did separate the tithe, the animal is left to die lest it lead to transgression (Bekhorot 61a). Rambam holds that one may wait in case it develops a blemish, after which it may be eaten (MT, Laws of Firstborns 6:2).[5]
[5].AHS, Future Laws: Kodashim 201:13–14 explains that the Sages have authority to suspend a mitzva through passive non-fulfillment, as established in Yevamot 90a. This mitzva cannot be fulfilled today in any case, since the verse states “shall be sacred,” referring to an offering, and it can no longer be offered. The Gemara asks why the Sages did not also suspend the law of firstborns, and answers that the firstborn becomes sacred from its mother’s womb and the Sages cannot prevent that, while in the case of the animal tithe they suspended the sanctifying process. AHS adds that although selling animals that have not yet given birth is enacted by the Sages, it is not obligatory, so as not to require people to uproot the firstborn’s sanctity. According to R. Ḥananel, a kohen is exempt from the animal tithe; the other poskim hold him obligated. Almost all poskim rule that the animal tithe is like maʼaser sheni, meant to be eaten by its owners in Jerusalem (MT, Laws of Firstborns 6:4). Some hold that the animal tithe is given to the kohen as part of the priestly gifts (Ritva, Shabbat 54b; see R. Yeruḥam Fishel Perla, Positive Mitzvot 86–88). As for counting the tens: animals left over beyond the count before one of the festivals join the next count until year’s end; only animals left over at year’s end are exempt from the tithe and do not carry over (Bekhorot 57b).
