Bechoros 9:1 - 9:2

מעשר בהמה – (Leviticus 27:32): “[All tithes of the herd or flock] of all that passes under the shepherd’s staff, every tenth one – shall be holy,” and they offer up its fat and its blood, but the rest of its flesh is consumed in purity by the owners in Jerusalem according to the law of peace-offerings. But if it has a blemish, they consume it in impurity in every place.

בפני הבית ושלא בפני הבית – but nowadays, it was stated by the Rabbis that they don’t separate the tithe of cattle, because of a snare/stumbling block, for we lack the Temple to offer it and it is necessary to delay until a blemish befalls it and it becomes a snare for shearing and Temple service or perhaps someone will slaughter it without a blemish.

אבל לא במוקדשין - as for example, the lighter Holy Things, for there is one who says that they are the money of the owners, that you might think I would say that it should be tithed. It comes to tell us that [the words] (Leviticus 27:33) “shall both be holy,” the All-Merciful said but not that it was already holy.

בכבשים ובעזים – that is to say, and this practice holds for lambs and goats.

ומתעשרין מזה על זה – for since the All-Merciful extended the scope [with the use of the word] "וצאן"/or the flock (Leviticus 27:33) – as in above , that implies all flock is considered one species regarding tithing.

בחדש – that were born after Rosh Hodesh Elul which is the New Year for the tithing of cattle (see also Tractate Rosh Hashanah, Chapter 1, Mishnah 1).

ובישן – that were born prior to Elul.

ואין מתעשרין מזה על זה – from the new on the old, and from the old on the new, as it is written (Deuteronomy 14:22): "עשר תעשר"/You shall set aside [every year] a tenth part [of the yield of your sowing that is brought in from the field], the Biblical verse speaks of two tithes, one the tithe of cattle/animals, and the other is the tithing of grain/produce. Just as [regarding] the tithing of grain, one does not [tithe] from the new on the old, as it is written, “every year”/"שנה שנה" , which implies, and not from this year on a different year, so also not the tithing of cattle from the new on the old [year].

כמלוא רגל בהמה רועה (as much as the full capacity of the radius) – like the are able to be guarded by one shepherd when the cattle graze and remove themselves one from the other. And this is sixteen mil (note: a “mil” is 2000 cubits), and thusly, the eye of the shepherd controls them (i.e., they cannot be hidden from sight). But if he has five animals in this village and five [animals] in another village which is sixteen mil distant one from the other, he brings them into one pen and tithes them. But if the they are more distant, they are exempt, as it states in the Biblical verse (Jeremiah 33:13): “sheep shall pass again under the hands of one who counts them, implying if they can be counted by one shepherd, they are called “sheep,” that they can pass underneath the staff to be tithed, and if not, not (see Talmud Bekhorot 54b)

שלשים ושנים מיל אינן מצטרפין – because it was necessary to teach nearby [in the Mishnah] that if he had a flock in the middle, those in the middle combine with the sides, thus it teaches , that if the sides are distant from each other thirty-two mil, the middle ones do not combine them.

מביא ומעשרן באמצע – it is stated that it doesn’t actually bring in the middle.

הירדן מפסיק – that if he had five cattle from here (i.e., in the land of Israel) and five cattle from there (i.e., from the other side of the Jordan River) and the Jordan River in the middle, they do not combine and are exempt. But the Halakha is not according to Rabbi Meir.