Click here for audio

מסכת חולין פרק י משנה ג
בכור A firstborn animal [that had been given to a kohen, developed a blemish, and was sold to a yisroel, and so is exempt from the matanos]
שנתערב במאה that became mixed up with one hundred [unconsecrated animals]
בזמן שמאה שוחטין את כלן so long as one hundred [different people] slaughter all of them
פוטרין את כלן they are all exempt [from the matanos] (as a kohen cannot prove that any particular animal is not the firstborn and therefore exempt),
אחד שוחט את כלן one who slaughters all of them,
פוטרין לו אחד he is exempt from [having to give the matanos from] one of them.
השוחט לכהן ולנכרי One who slaughters for a kohen or gentile
פטור מן המתנות

is exempt from the matanos

והמשתתף עמהן and one [a yosroel] who partners with them [the kohen or gentile]
צריך שירשום is required to mark [the meat] (this is to indicate to others that a kohen or gentile own an interest in the animal, and that it is therefore exempt from the matanos).
ואם אמר And if he (a kohen selling an animal to a yisroel) says
חוץ מן המתנות "except for the matanos" (meaning that the kohen retained ownership of the matanos),
פטור מן המתנות he (the buyer) is exempt from the matanos.
אמר If he (a yisroel buying from a yisroel) says
מכור לי בני מעיה "sell me the entrails
של פרה of a cow"
והיו בה מתנות and it included matanos (specifically, the maw)
נותנן לכהן he must give them to a kohen
ואינו מנכה לו and he does not deduct [their value]
מן הדמים from the price;
לקח הימנו במשקל if he bought [the entrails] from him by their weight (i.e. their price was set by their weight)
נותנן לכהן

he gives them [the matanos] to a kohen

ומנכה לו מן הדמים and deducts [their value] from the price.

פרק י משנה ד

גר שנתגיר A convert who converted
והיתה לו פרה and owned a cow,
נשחטה עד שלא נתגיר if it was slaughtered when he had not yet converted
פטור is exempt [from the matanos],
משנתגיר חיב [but if it was slaughtered] from when he converted, he is obligated,
ספק and if it is uncertain [whether the slaughter occurred before or after his conversion]
פטור he is exempt,
שהמוציא מחברו as one who will collect from his colleague (in this case, a kohen trying to get the matanos from the convert)
עליו הראיה bears the burden of proof (that he is entitled to it).
 איזהו זרוע Which is the foreleg [that was part of the matanos]?
מן הפרק של ארכובה From the carpal bones (this is the second joint down from the scapula, or shoulder blade, this is the rough equivalent of a human's wrist)
עד כף של יד

until the scapula (So the foreleg has three bones, the humerus, which runs from the scapula, or the shoulder, down to the the equivalent of a human elbow, and then the radius and ulna, which go together down from that 'elbow' to the carpals.)

והוא של נזיר and it is [the same as the foreleg of the sacrifice brought by] the nazir [which is separated and waved],
וכנגדו ברגל שוק and corresponding to it is the thigh [which is given from a korban shelomim to a kohen] (i.e. the thigh consisted of the first two segments of the hind leg descending from the hip, the femur and the tibia [see 4:6]).
רבי יהודה אומר Rabbi Yehuda says
שוק the thigh
מן הפרק של ארכובה is from the hock (the equivalent of a human ankle, it is the second joint down from the hip, above which is the tibia)
עד סבך של רגל until the stifle joint (the equivalent of the knee, this is the first joint below the hip, where the tibia ends and the femur begins).
איזהו לחי Which is the jaw?
מן הפרק של לחי From the joint of the jaw
עד פקה של גרגרת

until the thyroid cartilage.  (In other words, one slices down from the where the jawbone is joined to head at the temple, down to the opening of the trachea.  This cut will therefore include the entire lower jaw [some say the upper jaw is also included], the tongue, and the thyroid cartilage, but not the cricoid cartilage, which is the only complete ring of cartilage that surrounds the trachea [see 1:3, where this is referred to as the טבעת, or the ring].)