Halakhah sa Levitico 27:32: Sefer HaChinukh, Mishneh Torah, Sabbath & Mishneh Torah, Positive Mitzvot

וְכָל־מַעְשַׂ֤ר בָּקָר֙ וָצֹ֔אן כֹּ֥ל אֲשֶׁר־יַעֲבֹ֖ר תַּ֣חַת הַשָּׁ֑בֶט הָֽעֲשִׂירִ֕י יִֽהְיֶה־קֹּ֖דֶשׁ לַֽיהוָֽה׃

At ang lahat ng ikapu ng mga baka at ng mga tupa at kambing, ang lahat ng dumaraan sa ilalim ng tungkod, ang ikasampu ay magiging banal para sa Walang-Hanggan.

Sefer HaChinukh

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 firstborns that are born in your herd and in your flock” (Deuteronomy 15:19) is only one commandment to sanctify all of the firstborns; 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.
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Mishneh Torah, Sabbath

We may not judge, nor perform chalitsah, nor perform levirate marriage nor betroth a woman, [as a] decree lest one write. And we do not consecrate, nor appraise nor dedicate, since it is like buying and selling. And we do not separate priestly tithes and tithes, as it is similar to one consecrating the fruits that he separated; and also because it is like he fixes them on Shabbat. And we do not tithe animals, [as a] decree lest he mark [it] with red dye. But one may consecrate his Pesach sacrifice or his holiday (chagigah) sacrifice on a holiday, as this is the commandment of the day. And in the same way that we do not consecrate, so too do we not sanctify purifying waters (from the red heifer).
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Mishneh Torah, Positive Mitzvot

To tithe cattle, as it is said, “And concerning the tithe of the herd, or of the flock, even of whatsoever passeth….” (Lev. 27:32).
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