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The ninth Perek begins: מעשר בהמה נוהג בארץ ובחוצה לארץ – the obligation of מעשר בהמה applies both in Eretz Yisroel and outside Eretz Yisroel, and both during and after the Beis Hamikdash, but only to chullin animals, not to kodashim. The Gemara asks if our Mishnah disagrees with Rebbe Akiva, who darshens that one need not bring מעשר בהמה from outside Eretz Yisroel and sacrifice it: והבאתם שמה עולותיכם וזבחיכם ואת מעשרותיכם – and you shall bring there your olos, your shelamim, and your maasros. This plural form indicates that בשתי מעשרות הכתוב מדבר – the passuk is discussing two types of maaser, namely, מעשר בהמה and מעשר of דגן – grain. The comparison teaches: ממקום שאתה מעלה מעשר דגן אתה מעלה מעשר בהמה – from the place from which you bring maaser of grain (i.e., Eretz Yisroel), you bring up מעשר בהמה as well, but not from חוצה לארץ, from which you do not bring מעשר of grain. The Gemara answers that Rebbe Akiva only discusses ליקרב – to offer animals of חוצה לארץ on the מזבח, but agrees to our Mishnah that they are subject to maaser ליקדש – for consecration. The practical implication of this kedushah is לנאכל במומו לבעלים – for it to be consumed by the owner only through its developing a blemish.
The Mishnah taught that מעשר בהמה applies even when there is no Mikdash, and the Gemara asks: if so, it should apply nowadays as well, yet we do not designate מעשר בהמה!? The Gemara ultimately answers: משום תקלה – because of a concern for stumbling, i.e., that people might come to shear or work the מעשר בהמה while waiting for it to develop a מום. Although the same concern exists with a bechor, there is a method to prevent it from becoming sanctified: Rav Yehudah permitted inflicting a מום in a bechor fetus before it is born (and is not yet sanctified). One cannot do so for מעשר בהמה, since he does not know which animal will be tenth to emerge. [He cannot bring out the blemished animal as the tenth, because the Torah says לא יבקר בין טוב לרע – he shall not distinguish between good and bad.] He also cannot inflict blemishes in his entire flock to avoid מעשר בהמה, because מהרה יבנה בית המקדש – speedily the Beis Hamikdash will be rebuilt, ובעינן בהמה להקרבה – and we will need unblemished animals for offering, leaving none if everyone blemishes all their animals.
The Mishnah stated: בחדש ובישן ואינן מתעשרין מזה על זה – [מעשר בהמה] applies to both new and old animals, but maaser may not be taken from one for the other (i.e., animals born in one year cannot be maaser for those born in another year). The Gemara asks that this should be permitted, based on a kal vachomer: if כבשים – sheep and עזים – goats, which are כלאים if they are mated with each other, can still be used as maaser from one for the other, then new and old animals, which are not כלאים with each other, should certainly be able to be maaser from one for the other!? The Gemara answers that the passuk says that the double expression "עשר תעשר" indicates בשתי מעשרות הכתוב מדבר – that the passuk is discussing two types of maaser, that of animals and that of דגן – grain. This comparison teaches that just as one cannot separate maaser from new grain for old grain, the same applies to מעשר בהמה. This comparison does not also preclude using כבשים and עזים as maaser for each other (since one type of grain cannot be maaser for another type), because רבי רחמנא צאן – the Torah included this with the inclusive word "צאן" – flocks.
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