וְכָל־מַעְשַׂ֤ר בָּקָר֙ וָצֹ֔אן כֹּ֥ל אֲשֶׁר־יַעֲבֹ֖ר תַּ֣חַת הַשָּׁ֑בֶט הָֽעֲשִׂירִ֕י יִֽהְיֶה־קֹּ֖דֶשׁ לַֽיהוָֽה׃
牛群和羊群中的一切十分之一，凡從杖下經過的，每第十隻都要歸給永恆者為聖。
English Explanation of Mishnah Bekhorot
Introduction The last chapter of Bekhorot deals with the laws of animal tithes. Leviticus 27:32 states: “All tithes of the herd or flock of all that passes under the shepherd’s staff, every tenth one shall be holy to the Lord.” The laws of animal tithes are in tractate Bekhorot because they are similar in many ways to the laws regarding an animal first born. The main difference is that while a first born pure animal must be given to the priest, animal tithes are brought to Jerusalem where they are eaten as sacrifices (shelamim) by their owners.