Aliya Summary: The “Second Tithe,” which must be consumed by its owners in Jerusalem, is briefly mentioned — as well as the rules for redeeming this tithe if it is too burdensome to transport to Jerusalem. Also discussed is the animal tithe — every tenth animal is offered as a sacrifice, and the meat consumed by its owners. With this we conclude the Book of Leviticus.
The tithe of the animals (cows, goats, sheep) are to be separated by counting every tenth one regardless of the quality of the animal. Violation of this rule results in both animals being considered holy, which begs the question of why anyone would attempt to redeem.