Mishnah Bekhorot 9:3: That which was bought or given to him as a gift is exempt from the animal tithe. [Orphaned] brothers [who are are still] partners who are obligated in the kalbon [surcharge added, in certain cases, to the yearly half-shekel Temple dues] are exempt from the animal tithe and those who are obligated in the animal tithe are exempt from the kalbon. If they bought it with what they inherited they are obligated but if not they are exempt. If they divided [their jointly-held inheritance] and then became partners once again, they are obligated in the kalbon but exempt from the animal tithe.

הלקוח או שניתן לו מתנה. פטור ממעשר בהמה. האחים השותפין שחייבין בקולבון. פטורים ממעשר בהמה. ושחייבין במעשר בהמה. פטורין מן הקולבון. קנו מתפיסת הבית. חייבין. ואם לאו פטורין. חלקו וחזרו ונשתתפו. חייבין בקולבון ופטורין ממעשר בהמה:

Mishnah Bekhorot 9:4: All enter the pen to be tithed except mixed species, a terefah, [one delivered by] cesarean section, an animal too young for sacrifice, and an orphan. And what is an orphan? When its mother has died during its birth or was slaughtered [and subsequently gave birth.] Rabbi Joshua says: even if its mother has been slaughtered, if the [mother's] hide is still intact the offspring is not an orphan.

הכל נכנס לדיר להתעשר. חוץ מן הכלאים. והטריפה. ויוצא דופן. ומחוסר זמן. ויתום. איזהו יתום כל שמתה אמו. או שנשחטה. רבי יהושע אומר. אפילו נשחטה אמו והשלח קיים אין זה יתום: