Mishnayos Bechoros Perek 9 Mishnah 4

הכל נכנס לדיר להתעשר – [the word] "הכל"/every beast includes (see Talmud Bekhorot 57a) an animal that covered (a woman) and the (female) animal that was covered by the man and the animal that they set aside (in a shed) for a sacrifice to idolatry, and that [animal] which was itself worshiped and the harlot’s hire and/or the pay of a dog (i.e., a male prostitute – see Deuteronomy 23:19), and an animal whose sex is unknown and an androgenous animal. For all of these, even though they are invalid for a sacrifice enter the pen/corral for tithing, for since the Torah was not stringent on a blemish regarding tithing, as it is written (Leviticus 27:33): “He must not look out for good as against bad [or make substitution for it, then it and its substitute shall both be holy: it cannot be redeemed],” it (i.e., the Torah) was not stringent either with all of these invalid [animals].

חוץ מן הכלאים והטריפה ויוצא דופן – for it is taught in a Baraitha (Talmud Bekhorot 57a): (Leviticus 22:27): “When an ox or sheep [or a goat is born],” excluding crossbreeding, which is that which comes from a male goat and a sheep, or a goat, except for what appears as a hybrid, that comes from a ram and a sheep and but is similar to a goat. “or a goat is born” (Leviticus 22:27) –excluding an animal that is extracted by means of caesarean section; “it shall stay seven days with its mother” (Leviticus 22:27) – excluding that which is not old enough; “with its mother”- excluding an animal whose mother died during its childbirth (or soon after), for all of these are invalid for Holy Things. But the tithing of cattle is derived from Holy Things through an analogy/Gezerah Shavah: it is stated here (Leviticus 27:32): “[of all that passes] under the shepherd’s staff,” and it is stated there (Leviticus 22:27): “with its mother.” Just as there, excluding all of these categories, so here too , excluding all of these categories, but that which is torn/terefah also does not enter into the pen/corral to be tithed, as it is written (Leviticus 27:32): “[All tithes of the herd or flock -] of all that passes [under the shepherd’s staff],” excluding the torn animal which does not pass, as for example, that its legs were severed from the knee upwards, for it is one if the animals torn by a beast of prey.

השלח קיים – the flesh/hide still is intact/in existence. It is the Aramaic translation of “flayed/stripped,” stripped of its skin.

אין זה יתום – because there are places where the animal died on account of giving birth, we flay it/strip it and dress with its skin the living animal, [the] offspring in order that it warm itself, and we account it as if its mother is alive. But the Halakha is not according to Rabbi Yehoshua.