English: “You shall surely tithe” — the verse speaks of two tithes: one the animal tithe and one the grain tithe, and the animal tithe is compared to the grain tithe.
On the daf / in context: From the comparison we learn that one may not tithe from new produce for old, nor from one species for another, and that the New Year for animal tithe is the first of Tishrei.
Type of Learning
Derash on the verse (Bekhoros) — animal tithe is equated to grain tithe.
What Is Learned
The animal tithe is governed by the same rules as the grain tithe regarding new/old produce and species, and its New Year is 1 Tishrei.