Mishnayos Bava Metzia Perek 5 Mishnah 5

One may appraise a cow or a donkey or any item that generates revenue while it eats and give it to another to feed it and take care of it in exchange for one-half the profits, with the one who cares for the animal benefiting from the profits it generates during the period in which he raises it. Afterward, they divide the profit that accrues due to appreciation in the value of the animal and due to the offspring it produces. In a place where it is customary to divide the offspring immediately upon their birth, they divide them, and in a place where it is customary for the one who cared for the mother to raise the offspring for an additional period of time before dividing them, he shall raise them. Rabban Shimon ben Gamliel says: One may appraise a calf together with its mother or a foal with its mother even though these young animals do not generate revenue while they eat. The costs of raising the young animal need not be considered. And one may inflate [umafriz] the rental fee paid for his field, and he need not be concerned with regard to the prohibition of interest, as the Gemara will explain.

שָׁמִין פָּרָה וַחֲמוֹר וְכָל דָּבָר שֶׁהוּא עוֹשֶׂה וְאוֹכֵל לְמֶחֱצָה. מְקוֹם שֶׁנָּהֲגוּ לַחֲלֹק אֶת הַוְּלָדוֹת מִיָּד, חוֹלְקִין, מְקוֹם שֶׁנָּהֲגוּ לְגַדֵּל, יְגַדֵּלוּ. רַבָּן שִׁמְעוֹן בֶּן גַּמְלִיאֵל אוֹמֵר, שָׁמִין עֵגֶל עִם אִמּוֹ וּסְיָח עִם אִמּוֹ. וּמַפְרִיז עַל שָׂדֵהוּ, וְאֵינוֹ חוֹשֵׁשׁ מִשּׁוּם רִבִּית: