신명기 15:20의 토세프타

לִפְנֵי֩ יְהוָ֨ה אֱלֹהֶ֤יךָ תֹאכֲלֶ֙נּוּ֙ שָׁנָ֣ה בְשָׁנָ֔ה בַּמָּק֖וֹם אֲשֶׁר־יִבְחַ֣ר יְהוָ֑ה אַתָּ֖ה וּבֵיתֶֽךָ׃

너와 네 가족이 매년에 여호와의 택하신 곳 네 하나님 여호와 앞에서 먹을지니라

Tosefta Bekhorot

All consecrated [animals] that become consecrated in the womb, and are born by caesarian section (lit., "from the side"), consecration is imbued upon it. [As to] a first-born and [an animal subject to] cattle-tithe, consecration is not imbued upon them. All sanctified animals about which it is written, "year after year" (Deut. 15:20), as soon as their year has passed, behold, they are disqualified. A first-born and a cattle-tithe, even [after there have passed] two or three years, behold, they are valid.
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