Bechorot 56: The Tithe and the Kalbon

A Mishna from yesterday's daf thought that if someone bought or received an animal as a present, there is no obligation to tithe because only animals born as property must be tithed.  A new Mishna teaches that partners and brothers who inherit together are not obligated to tithe their animals.  These two ideas are connected.  Those who are obligated to pay a kalbon, a surcharge to ensure that everyone pays the proper amount regardless of the value of their half-shekel in the moment, do not have to tithe their animals.  It is also possible to avoid paying the kalbon if one pays for another.  For example, if a father pays for his son, he does not need to pay for himself.