The animal tithe (Hebrew: מַעְשַׂר בְּהֵמָה, "Ma'sar Behemah")[1] is a commandment in the Torah requiring the sanctifying a tithe of kosher grazing animals (cattle, sheep, and goats) to God, to be sacrificed as a Korban at the Temple in Jerusalem.
The method of levying the tithe of animals is indicated: they were counted singly; and every tenth one that passed under the rod became the tithe animal.
[2] The Tannaim inferred from Deuteronomy 14:22 that each tithe was to be taken of every year's produce separately, whether of crops, of cattle, or of anything else subject to tithing.
[3] Also they fixed a particular day to mark the beginning of the year for tithing.
[4] The Sages ordained that animals should not be tithed in the present era when the Temple is not standing.