Sifrei Devarim 77

¹(Devarim 12:26) "Only your consecrated things which shall be to you, etc.": Of what is Scripture speaking here? If his consecrations in Eretz Yisrael, this has already been stated (viz. Ibid . 10). It must be speaking, then, of his consecrations outside of the land. ²( Ibid . 26) "shall you bear and you shall come": He must care for his consecrated things until he brings them to the Temple. R. Yehudah says: Until he brings them to the Be'er Hagolah (in the azarah ) he is responsible for them. From that point on, he is not responsible for them. ³I might think that the same applies to ma'aser and bechor ; it is, therefore, written "and your vows": offerings that are brought as vows and donations, to exclude ma'aser and bechor , which are not brought as vows and donations. ⁴I might think to exclude sin and gift-offerings; it is, therefore, written "your consecrated things." ⁵And who "whispered" to you to include sin and gift-offerings and to exclude bechor and ma'aser ? After Scripture in cludes (i.e., "your consecrated things"), it ex cludes (i.e., only "your vows"). I include sin and guilt-offerings, which can be eaten only in their place (the Temple), and I exclude bechor and ma'aser , which can be eaten in all places. ⁶R. Akiva says: Scripture (i.e., "your consecrated things") speaks of a substitute (for an offering). "you shall bear and you shall come": I might think even a bechor and ma'aser ; it is, therefore, written "and your vows." Ben Azzai says: Scripture (i.e., "your consecrated things") speaks only of your holy things of the beast tithe. ⁷I might think that the beast tithe obtains with animals owned in partnership; it is, therefore, written "which shall be to you ." ⁸I might think to exclude brothers who acquired an estate and then divided it; it is, therefore, written "which shall be to you." ⁹I might think that the beast tithe obtains with an orphan; it is, therefore, written "only" (connoting limitation).