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Latest / Matmonim: Daf Yomi by Rabbi David Lapin

Bechorot 53a In Partnership with G-d - לנאכל במומו לבעלים

Ma’aser beheima (tithes from the herds and flocks), like ma’aseir sheini (the tirhe to be consumed in Yerushalaim), belongs entirely to its owner, yet the Torah refers to it as kodesh leHashem (sanctified for Hashem). When the purpose of an object – or a person – is entirely dedicated to avodat Hashem, the object itself, even while owned by an ordinary person, becomes kodesh.

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