The dispute in the mishna with regard to the third due date for animal tithes stems from a disagreement concerning the date of the new year for animal tithes. The Gemara now cites the various opinions about this matter. We learn elsewhere in a baraita (Rosh Hashana 7b): Rabbi Meir says: On the first of Elul it is the new year for animal tithes. All the animals born prior to that date belong to the previous tithe year and are tithed together, whereas those born after that date belong to the next tithe year. Rabbi Elazar and Rabbi Shimon say: The new year for animal tithes is on the first of Tishrei. Ben Azzai says: The animals that are born in the month of Elul are tithed by themselves, separate from those born before the first of Elul and from those born afterward, which belong to the next tithe year. With regard to Rabbi Meir's opinion that the new year for animal tithes is on the first of Elul, Rabbi Ḥuna said: The reason for the opinion of Rabbi Meir is that he maintains that the new year for animal tithes begins on the first of Nisan, and the year to which an animal is assigned is determined not by its birth date, but by the date of its conception. Since the period of gestation of small livestock is five months (see Bekhorot 8a), up to that time, the first of Elul, they conclude giving birth from the old, i.e., from the animals that conceived before the first of Nisan. From here on, from the first of Elul, they begin giving birth from the new, i.e., from the animals that conceived after the first of Nisan. The Gemara explains the opinion of Rabbi Elazar and Rabbi Shimon, who maintain that the new year for animal tithes is on the first of Tishrei. Rabbi Yosei bar Rabbi Bun said in the name of Rav Ḥuna that the reason for the opinion of Rabbi Elazar and Rabbi Shimon is as follows. The verse states: "The flocks are clothed in the meadows, and the valleys are wrapped in grain; they shout for joy, they also sing" (Psalms 65:14). "The flocks are clothed in the meadows," meaning the sheep have donned extra flesh, because they have conceived; these are the animals that conceive early in Adar and deliver by the first of Elul. "And the valleys are wrapped in grain": These are the animals that conceive late in Nisan, when the grain has already grown and is clearly recognizable, and deliver only by the first of Tishrei. "They shout for joy, they also sing": All the animals, those that are born early and those that are born late, become friends, and they all enter the pen together in order to be tithed. The Gemara proceeds to explain the opinion of ben Azzai. Ben Azzai said: Since the date of the new year for animal tithes is in doubt, as there are those who say thus, that it is the first of Elul, and there are those who say thus, that it is the first of Tishrei, the animals born in Elul cannot be tithed with animals born in another month, as perhaps they were born in a different tithing year, and one may not tithe animals from the new year for animals from the old year, or vice versa. Therefore, the animals that are born in the month of Elul are tithed by themselves. How so? If five animals were born in Av and five in Elul of the same year and five in Tishrei of the following year, they do not join together for tithing. Those born in Elul join neither with those born in Av nor with those born in Tishrei, as perhaps they were born in a different tithing year. All the more so those born in Av do not join with those born in Tishrei, as they were certainly not born in the same tithing year. If, however, five animals were born in Tishrei and five in Av of the same year, they join for tithing. The Gemara asks: Does ben Azzai propose an intermediate position between the statements of his disciples? These Sages being members of the next generation, one would have expected him to examine the reasoning behind their respective opinions and decide in favor of one of them. Rabbi Yirmeya and Rabbi Meyasha came and said in the name of Rabbi Shmuel bar Rabbi Yitzḥak to explain this difficulty: Ben Azzai did not rule in favor of either of his disciples because the matter about which they disagreed was the subject of an earlier dispute. For the fathers of the world, i.e., the great scholars of the previous generation, had already differed on this matter, and since ben Azzai was unable to decide between them, he adopted an intermediate position. The Gemara clarifies this assertion: Who are these fathers of the world? Rabbi Yona taught in the presence of Rabbi Yirmeya: This is referring to Rabbi Yishmael and Rabbi Akiva. The Gemara notes: That is to say that the wording of ben Azzai's statement: Since there are those who say thus, and there are those who say thus, indicates that ben Azzai was both a colleague and a disciple of Rabbi Akiva. Although he frequently appears as his disciple, he actually reached the level of a disciple-colleague. The Gemara asks: How is this evident? If you say that Rabbi Akiva was only his teacher, is there anyone who says about his teacher: Since there are those who say thus, and there are those who say thus? This wording implies that ben Azzai related to the disputants as equals, and this would have been inappropriate had ben Azzai only been Rabbi Akiva's disciple, and so he must also have been his disciple-colleague. Rabbi Avun in the name of Rabbi Shmuel bar Rav Yitzḥak learned that ben Azzai was a disciple-colleague of Rabbi Akiva from the following: After bringing two cases about which Beit Shammai and Beit Hillel disagree, the Mishna brings another case where Beit Shammai and Beit Hillel agree but Rabbi Akiva disagrees with the two of them. The Mishna then states that ben Azzai said to Rabbi Akiva: We are already sufficiently troubled by the cases about which Beit Shammai and Beit Hillel disagree, and you come now to dispute that about which they agree. That is to say that ben Azzai was both a colleague and a disciple of Rabbi Akiva. For if you say that Rabbi Akiva was only his teacher, is there anyone who says to his teacher: And you come now to dispute that about which they agree? Rather, infer from here that ben Azzai was also Rabbi Akiva's colleague.

§ The Gemara returns to the discussion of the new year for animal tithes. We learned elsewhere in a mishna (Bekhorot 57b): All animals that were born from the first of Tishrei until the twenty-ninth of Elul of the same year join together for tithing. If five animals were born before Rosh HaShana and five were born after Rosh HaShana they do not join together for tithing. If five animals were born before one of the three annual due dates for animal tithes, and five were born after those due dates, they join together. The due dates do not separate the animals into different groups, but merely establish the times when it is a mitzva to tithe them. Rabbi Yosei said: This is to say that they did not make the animal tithe like the tithe of fruit, whose obligation is determined by the time of the beginning of the formation of the fruit, as the parallel for animals would be the time of conception. They also did not make animal tithe like the tithe of grains and olives, whose obligation is determined by the time that those plants reach a third of their growth, as the parallel for animals would be the time that they are fit to be brought as offerings. The Gemara explains: If you say that the determining stage for animal tithes is like that for fruit, i.e., parallel to the time of the beginning of the formation of the fruit, let the mishna teach as follows: All animals that were conceived from the first of Tishrei until the twenty-ninth of Elul join together for tithing. And if you say that the determining stage for animal tithes is like that for grains and olives, parallel to the time that the latter reach a third of their growth, let it teach as follows: All animals that were born before the twenty-second of Elul, seven days before Rosh HaShana, join together for tithing. But animals born after that date are not fit to be brought as offerings that year, because an animal is not fit for the altar until it is eight days old. Therefore, they do not join together for tithing with the animals that were born earlier and are fit to be brought as offerings. Rather, the determining stage for animal tithes is the time of the animal's birth. Rabbi Shammai said in the name of Rabbi Beivai, son of Rabbi Ḥiyya: This is not so, as in fact they made the animal tithe like the tithe of grains and olives, the obligation with regard to which is determined by the time that those plants reach a third of their growth. The mishna where it is taught that all animals born from the first of Tishrei until the twenty-ninth of Elul join together for tithing was in accordance with the opinion of Rabbi Shimon, as Rabbi Shimon said: An animal that is lacking time, i.e., it is less than eight days old, even though it cannot yet be brought as an offering, nevertheless enters the pen to be tithed. When Rabbi Mana heard this explanation he arose and discussed it with Rabbi Shammai. He said to him: Here you say one thing, i.e., that the mishna was taught in accordance with the opinion of Rabbi Shimon, whereas we learned elsewhere in the mishna that ben Azzai said: The animals that are born in the month of Elul are tithed by themselves (Bekhorot 57b). Does he not refer to those born all month long, even those that were born before the twenty-ninth of Elul and will not yet be eight days old before Rosh HaShana? Now can you say that ben Azzai's opinion is in accordance with the sole dissenting opinion of Rabbi Shimon and not with the majority opinion of the Rabbis, who maintain that an animal that is less than eight days old does not enter the pen to be tithed? Rather, it is reasonable to say that he does not disagree with the Rabbis, but he understands that even the Rabbis agree that an animal that was born on the twenty-ninth of Elul is tithed together with all the other animals that were born in Elul, even though it can be tithed in Tishrei only after it is eight days old. This indicates that the determining stage for animal tithes is the time of the animal's birth. And how are the animals born at the end of Elul tithed according to the various opinions? Just as you say according to the opinion of the Rabbis, who maintain that the animals born from the first of Tishrei until the twenty-ninth of Elul of the same year are tithed together, as the new year for animal tithes is the first of Tishrei; still, those animals that were born during the last eight days of the year and cannot be tithed at the tithing period at the end of Elul because they are less than eight days old, one puts aside until the next year, and they are tithed together with other animals of their year, i.e., the previous year. So you can say according to the opinion of ben Azzai: Those animals that were born during the last eight days of the month of Elul, which one cannot tithe at the tithing period at the end of Elul since they are less than eight days old, he puts aside until the next due date in the coming Nisan, and they are tithed together with the untithed animals that were born at any time during Elul of the previous year. Rabbi Ḥiyya said: This is to say that because it was concluded that even though an animal cannot be tithed until it is eight days old, its tithing year is determined by the day of its birth, we can infer from this that the days during which a firstborn is lacking time, i.e., when it is not yet eight days old, count for the reckoning toward its first year. The firstborn should be offered, or if it is blemished, slaughtered and eaten, during the first year of its life so that one does not mistakenly benefit from its wool or its labor. The year is calculated not from the eighth day of its life when it is fit to be offered, but rather from the day of its birth. Rabbi Mana said in the name of Rabbi Yona: My father learned this from the following verse: "All the firstling males that are born of your herd and of your flock you shall sanctify to the Lord your God" (Deuteronomy 15:19). How is this verse to be understood? Seeing that a firstborn animal is sanctified from birth, why need one sanctify it? Rather, the verse comes to teach that from the time of its birth you begin to count its first year during which it should be eaten, and not from its eighth day when it becomes fit to be offered.

Halakha 2 · MISHNA The funds are collected from the Temple treasury chamber with three baskets, each measuring three se'a. On the baskets is written, respectively, alef, beit, gimmel, based on the order in which the baskets are filled, to indicate from which basket coins should be taken to buy sacrifices. The coins were used in the order of their collection. Rabbi Yishmael says: The letters written on them were in Greek, alfa, beta, gamma. The one who collects the funds from the chamber must not enter while wearing a cuffed garment [ḥafut], and not with a shoe, and not with a sandal, and not with phylacteries, and not with an amulet, since all of these have places into which money can be inserted. The concern is that perhaps the one collecting the funds will one day become poor, and people will say that it is because of the sin of stealing the shekels of the chamber that he became poor, as they will suspect that he stole money and hid it in those places. Or perhaps he will become rich and people will say that he became rich from stealing the funds of the chamber, even though he did not actually do so. Even though one should not suspect someone of stealing consecrated shekels, the one collecting the funds from the chamber must nevertheless take these precautions, as a person must appear justified before people just as he must appear justified before the Omnipresent [HaMakom], and it is stated: "And you shall be guiltless before the Lord and before Israel" (Numbers 32:22). From here it may be inferred that it is not enough to be innocent before God; one must also be innocent before the Jewish people. Even in situations where there is little concern that one may commit a sin, the proper course is to remain above any possible suspicion of misconduct. And the verse states: "So shall you find grace and good understanding in the sight of God and man" (Proverbs 3:4).

GEMARA: The mishna taught that funds are withdrawn from the Temple treasury chamber and collected into three baskets measuring three se'a each. The Gemara records another halakha that is learned from this. We learned elsewhere in a mishna (Shabbat 126b): On Shabbat one may remove even four or five baskets of straw or produce if the place they occupy is needed for guests or for students in the study hall. Rabbi Ze'eira asked Rabbi Yoshiya: What is the measure of the baskets that are permitted to be moved because the place that they occupy is needed? Rabbi Yoshiya said to him: