And the 78th mitzvah is that we are commanded to separate a tithe from all the kosher animals1 which are born to us each year.2 We must sacrifice their fat and blood, and eat the remainder in Jerusalem.
The source of this commandment is G‑d's statement3 (exalted be He), "All tithes of the herds and flocks that are counted under the rod; every tenth one shall be consecrated to G‑d." This is known as the tithe of animals [ma'aser beheimah].
The details of this mitzvah are explained in the last chapter of Bechoros.4
It is explained there that this commandment applies even outside Israel and even when the Temple is no longer standing. This is by Torah law, but by Rabbinic decree our Sages said, "It only applies when the Temple is standing," because, since we have no Temple, someone might come to eat it even though it has no blemish.5 When the Temple will be built, it will apply both in Israel and outside Israel.
