ויקרא, פרק כ״ז, פסוק ל״ב

The ancient practice of dedicating a tenth of the annual natural growth of one's livestock to God traces its origins back to the Patriarch Jacob, who vowed to tithe his animals [רד צ הופמן]. Beyond its legal parameters, this commandment serves a profound educational and social purpose. By requiring livestock owners to travel to Jerusalem annually to consume their tithe, the Torah intentionally draws the populace to the city where the Sanhedrin sits. This proximity to the center of wisdom was designed to immerse the people in Torah study, encouraging individuals to either engage in learning themselves or support their children studying there, ultimately filling the land with knowledge [פרדס יוסף בשם ספר החינוך].

The obligation applies exclusively to cattle and to flocks of sheep and goats. Each category must be tithed separately; cattle are counted on their own, while sheep and goats are grouped together. Furthermore, the commandment is strictly limited to animals naturally born into an individual's herd during that specific year. Animals that are purchased, received as gifts, or owned in a partnership are exempt. Similarly excluded are animals born with innate defects, orphans, or those delivered via cesarean section [רבנו בחיי, רלב״ג, הירש].

The selection process involves gathering the young animals into a pen with a narrow opening that allows only one to exit at a time, passing under the shepherd's staff [אבן עזרא, שטיינזלץ]. While [רש״י] describes the shepherd actively bringing the animals through the gate, other commentators note that the animals must exit entirely of their own volition [משכיל לדוד, הכתב והקבלה, תורה תמימה]. To achieve this smoothly, the mothers are placed outside the pen; hearing their calls, the calves and lambs naturally walk out toward them. The shepherd stands at the entrance, counting each animal with his staff from one to ten. Upon the exit of the tenth animal, he marks it with red paint and formally declares it as the tithe.

The profound nature of this process is that the tenth animal automatically acquires its sacred status the moment it exits the pen, even if the shepherd fails to explicitly declare it [תורה תמימה, מלבי״ם]. However, this sanctity requires absolute certainty. If any confusion arises during the count—for instance, if an already counted animal jumps back into the pen and mixes with the uncounted ones—every remaining animal becomes exempt, as their exact numerical position is now in doubt [הכתב והקבלה, רלב״ג, הירש]. Interestingly, if the shepherd merely makes a verbal mistake during an otherwise orderly count—calling the ninth animal "tenth," the actual tenth "ninth," and the eleventh "tenth"—all three animals acquire varying degrees of sanctity. The ninth becomes holy but cannot be sacrificed, the tenth remains the true tithe, and the eleventh is offered as a peace offering [חזקוני, מלבי״ם, הופמן].

Once designated, the tithed animal is holy to God. Its blood is dashed upon the altar and its fats are burned. Unlike most priestly gifts, however, the meat is not given to the priests; rather, it is consumed entirely by the owner in Jerusalem [רש״י, רבנו בחיי, הופמן]. The animal carries a stringent level of sanctity: it cannot be sold or redeemed with money. If it develops a blemish, the owner may eat it, but it remains strictly forbidden to shear its wool or use it for any labor [רבנו בחיי, תורה תמימה, הירש]. Although Biblically this commandment applies in all places and at all times, the Sages suspended the practice following the destruction of the Temple. Without an altar upon which to offer the tithe, there was a significant risk that people might inadvertently shear or work these sacred animals [תורה תמימה].