The Firstborn Beast Treated Like the Firstborn Son for Reward

Yalkut Shimoni on Torah 215:1

Because it says, "And you shall bring there your burnt offerings… and the firstborn of your herd and your flock" (Deuteronomy 12:6), I might understand that even if he is in a distant place it would be an obligation upon him to bring it to the chosen house [the Temple]. Therefore Scripture teaches, "among man and among beast" — He compared the firstborn of beast to the firstborn of man: just as a firstborn of man you are permitted to give to the priest in any place you wish, so too a firstborn of beast you are permitted to give to the priest in any place you wish; and just as with a firstborn of man you tend to him thirty days, so too with a firstborn of beast you tend to it thirty days. "It is Mine" — why is this said? Because it says, "The male you shall sanctify to the LORD your God" (Deuteronomy 15:19): sanctify it so that you may receive reward. Or perhaps if you sanctified it, it is sanctified, and if not, it is not sanctified? Therefore Scripture teaches, "It is Mine" — in any case. So what does "you shall sanctify" teach? That you may receive reward. Likewise you say, "And the priest shall burn wood upon it every morning" (Leviticus 6:5). Why is this said? Has it not already been said, "And Lebanon is not sufficient fuel" (Isaiah 40:16)? So what does "the priest shall burn upon it" teach? So that you may receive reward.

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