1. The Roman שר’s questions about the “missing” Leviim and שקלים

Kuntrukos the Roman officer asked Rebbe Yochanan ben Zakkai that בפרטן – in the detailed count of the Leviim, you find a total of 22,300 Leviim, but בכללן – in their total count, only twenty-two thousand are listed!? Where did those three hundred go? Rebbe Yochanan ben Zakkai replied that those three hundred were themselves בכורות. These could not remove the kedushah of a bechor of Yisroel, because דיו לבכור שיפקיע קדושת עצמו – it is sufficient for a firstborn Levi to remove his own kedushah. The שר asked another question: in the collection of silver for the משכן, there should have been two hundred and one kikars and eleven maneh. Each of the 603,550 men contributed a half-shekel, totaling 301,775 shekalim (a ככר equals 1,500 shekalim, and a maneh is 25 shekalim). Yet, the silver given for the משכן is only listed as one hundred kikars. משה רבכם גנב היה או קוביוסטוס היה – Moshe your teacher must have been a thief, or a kidnapper, או אינו בקי בחשבונות – or he was not an expert in accounting! Rebbe Yochanan ben Zakkai replied that Moshe was a גיזבר נאמן – a reliable treasurer, and an expert in accounting, but the maneh of hekdesh was double the size of a common maneh, as the Gemara proves.

1. Why are donkeys specifically sanctified as a bechor?

Rebbe Chanina asked Rebbe Elazar: מה נשתנו פטרי חמורים מפטרי סוסים וגמלים – why are firstborn donkeys different from firstborn horses and camels, that firstborn donkeys are sanctified as bechoros? He replied: גזירת הכתוב היא – it is a decree of the Torah. Furthermore, שסייעו ישראל בשעת יציאתם ממצרים – [donkeys] aided Yisroel when they were leaving Mitzrayim, שאין לך כל אחד ואחד מישראל – there was not a single one of the Jewish people שלא היו עמו תשעים חמורים לובים – who did not have with him ninety Libyan donkeys טעונים מכספה וזהבה של מצרים – laden with the silver and gold of Mitzrayim. Rebbe Chanina also asked Rebbe Elazar about the names of the cities "רפידים" and "שטים", and Rebbe Elazar replied that they were simply their names. However, Tannaim disagree regarding these questions. Rebbe Yehoshua explains that "רפידים" hints שריפו עצמן מדברי תורה – that they weakened themselves in Torah (resulting in עמלק attacking them), and "שטים" hints שנתעסקו בדברי שטות – that they involved themselves in foolishness (through immorality with the women of מואב).

1. Different sources exempting a bechor which resembles a different animal

The next Mishnah states that if a cow’s firstborn resembles a donkey, or a donkey’s firstborn resembles a horse, it is exempt from bechor status, because the passuk says "פטר חמור" twice, teaching: עד שיהא היולד חמור והנולד חמור – bechor status does not apply unless the [mother] is a donkey and the offspring is a donkey. However, another Mishnah teaches that if a רחל – ewe had a firstborn resembling a goat, or a goat’s firstborn resembles a ewe, it is exempt from bechor status, and Rebbe Yose HaGlili gives a different source: "אך בכור שור" – but the firstborn of a cow, teaching: עד שיהא הוא שור ובכורו שור – bechor does not apply unless [the mother] is a cow and its firstborn is a cow. He similarly darshens the phrases about sheep and goats. [Still, the word "אך" – but teaches that if the offspring has מקצת סימנין – partial features of the mother, it is considered a bechor.] The Gemara explains that our Tanna holds that the Torah taught this exemption regarding קדושת דמים – monetary sanctity (i.e., a פטר חמור), and it applies equally to קדושת הגוף – physical sanctity (i.e., a bechor of a kosher animal). Rebbe Yose HaGlili holds the reverse.