Halakhah su Levitico 27:32

However, regarding the matter of lashes, there is a difference between [the examples]. As all those [simply] specified in one negative commandment only receive one [set of] lashes - for example, "the wage of a harlot and the price of a dog"(Deuteronomy 23:19); and "leaven and [...] honey" (Leviticus 2:11); "the case of a stranger [or] an orphan" (Deuteronomy 24:17), and all that is similar to them. But the negative commandments that [also] have a general category and are specified at the beginning or end [of the category] - for example, this negative commandment that specified "uncooked and boiled" and is [then] generalized, "Do not eat [...] but only roasted with fire"; and so [too], with a nazerite (Numbers 6:4), "from anything that is obtained from the grapevine [...] may he not eat," and afterwards it specifies, "seeds [...] or skin," ('and grapes wet and dry,' Numbers 6:3) - with these and those similar to them, we give lashes for each and every one. [This is] because the inclusion of the specification that was not needed, indicates lashes for each one [of them], as we have said. And the teacher was prolific in his proofs about this in the ninth shoresh in his Book of the Commandments - that the calculation of commandments is not the same as the calculation of [which commandments require] lashes [independently]. And that which I have said that Ramban, may his memory be blessed, will count each of the ones specified by their names individually - each one by itself - only when they are separate in their content, as we have written; [it] is, for example, [in the case of] 'leaven and honey,' [and] 'the wage and the price.' But in a case where it is the same content - even if they are specified by different names - they are only counted as one commandment. For example, "All male first-borns that are born in your herd and in your flock" (Deuteronomy 15:19) is only one commandment to sanctify all of the first-borns; and the specification is [also] only one commandment. And so [too], "All tithes of the herd or flock" (Leviticus 27:32) is only one commandment to separate to give the tithes of these animals. And so [too], "Judges and officers" (Deuteronomy 16:18) is only that we should establish justice through these people and it is one commandment. And so [too], "An honest balance, honest weights, an honest ephah, and an honest hin" (Leviticus 19:36) is all one commandment, that we should not lie about measures.

The commandment of the tithe of pure beasts every year: To tithe all the pure beasts - which are cattle, sheep and goats (Bekhorot 53a) - that are born in our flocks each and every year, and to take that tithe and eat it in Jerusalem after the fat and blood have been offered on the altar (Zevchim 56b), as it is written (Leviticus 27:32), "And all the tithe of your cattle and sheep, all that passes beneath the rod, the tenth shall be holy to the Lord." And they, may their memory be blessed, said in Bekhorot 58b, "How do we tithe? He brings them to a pen and makes for them a small opening, so that two cannot go out at the same time. He places their mothers outside, and they would moan, so that the lambs would hear their voices and exit the pen to meet them on their own and not from the effort of another. And he counts them with a rod, 'One, two, three, four' and so on, until ten. And the one that comes out tenth he marks with red chalk and he says, 'Behold, this is tithe.'"