Mishnayos Bechoros Perek 9 Mishnah 3

הלקחו או שניתן לו מתנה פטור ממעשר בהמה – In the Gemara (Tractate Bekhorot 55b-56a), we derive it from as it is written (Exodus 22:28-29): “You shall give Me (i.e., God) the first-born among your sons. You shall do the same with your cattle and your flocks,” just as your sons are not something bought or given as a gift, that purchasing and [receiving as] a gift don’t apply, but rather with him, they were born [to him], even your sheep and cattle are not through purchasing or a gift. And even though that this Scriptural verse deals with the first-born, as it is written, but we derive from it the tithe, that is, because it is written (Exodus 22:29): “You shall do the same with your cattle [and your flocks],” and certain action one is not able to stand regarding a first-born for since [it comes] from a holy womb, and it does not require an action that the person will sanctify it, if it is not a matter for the first-born, make it a matter for the tithing of cattle.

האחים השותפין – the brothers that divided the inheritance of their father and afterwards became partners.

כשחייבין בקלבון (when they are liable for a rate of exchange/agio) – when they bring their Skekalim , they bring two halves and they give two agio, and they give the two קלבון/agio. And the קלבון/agio is the language of the customary additional weight in retailing/boot that they have to weigh their Shekalim. But if they gave between the two of them one complete Shekel, they give two agio, for they were supposed to weigh in halves (see Tractate Shekalim, Chapter 1, Mishnah 7).

ופטורים ממעשר בהמה – from all that are born to them all the days of the partnership. For the partnership exempts [them] from the tithe of cattle, as it is written (Exodus 13:12): “[every male firstling] that your cattle drop [shall be the LORD’s],” but not that of partnership. But even though this Biblical verse is written concerning the first-born, if it is not a matter relating to the first-born, we hear that it deals with partnership, as it is written (Deuteronomy 12:6): “[and there you are to bring your burnt offerings and other sacrifices, your tithes, and contributions, your votive and freewill offerings,] and the firstlings of your herds and flock,” teach it concerning the matter of tithing for cattle.

וכשחייבין במעשר בהמה – as for example, if they didn’t ever divide it (i.e., the estate), that the estate exists, which is the inheritance of their father exists, they are liable for the tithing of the cattle to tithe all that is born to them all the days of their partnership. For this we stated in the Baraitha, even if they acquired the estate, the inference teaches us (Exodus 22:29): “[seven days] it shall remain [with its mother],” that implies [this] nevertheless.

ופטורים מן הקלבון – completely, that they weigh between the two of them a complete Shekel. That their father’s money is stands in its legal status/presumption, but the father who offers the head-tax/pays the Shekel for his son or for one of the people of his city and exempts him with his own, and he is exempt from the agio, as it is taught in the Mishnah of [Tractate] Shekalim (Chapter 1, Mishnah 7), that a person who pays the Shekel for a a poor people or for his neighbor or for someone in his city is exempt from the agio.

קנו בתפוסת הבית חייבין –[he is liable for] the tithe of cattle. As we stated, the inference of (Exodus 22:29): “it shall remain” (see above), that it implies anyway whatever it will be. But in the explanations/interpretations of my Rabbi I found, that [when it says] they acquired it [does not mean] that they purchased it with money, but rather, the cattle/animals that fell to them from the inheritance of their father.

חלקו וחזרו ונשתתפו – they are merely/in a general way like partners.

פטורים ממעשר בהמה – but are liable for agio.