A Kuthean disputed with R. Meir as to the righteousness of Jacob who only separated Levi tithed as one of the io tribes, instead of separating one more for the remaining two. For he said there were fourteen as Ephraim and Manasseh were also counted. The other replied that the answer was: “There were four mothers and the first-born is exempt as being sacred to the Lord; deduct these four and there remain only ten and Levi is therefore sufficient/'