Ula would give Matnos Kehunah to a Kohenes.

Question (Rava - Mishnah): The Minchah of a Kohenes is eaten (except for a Kometz (handful), which is burned on the Mizbe'ach). The Minchah of a Kohen is not eaten. (It is Kalil, i.e. entirely burned on the Mizbe'ach.)

If "Kohen" included Kohenes, "Kol Minchas Kohen Kalil Tiheyeh Lo Se'achel" would apply also to Minchas Kohenes!

Answer (Ula): Just the contrary! The Torah had to write "Aharon u'Vanav" to teach that this applies only to male Kohanim. Otherwise, a Kohenes would be included!

(Beraisa - Tana d'Vei R. Yishmael): "Aharon u'Vanav" teaches that Minchas Kohen is Kalil, but Minchas Kohenes is not. We learn to Matanos (about which it says only "Kohanim," that a Kohenes is excluded. Tosfos says that perhaps this is only if she is married to a Zar. This would explain why the Gemara does not say that Tana'im argue about Ula's law.)

(Beraisa - d'Vei R. Eliezer ben Yakov): The Matanos may be given to a Kohen or Kohenes;

"Kohen" excludes females. It says "Kohen" twice in the Parshah. Two exclusions (for the same matter) come to include.

Rav Kahana (a Yisrael married to a Kohenes) received and ate Matanos due to his wife, and so did Rav Papa, Rav Yemar, and Rav Idi bar Avin.

(Ravina): The Halachah follows Rav, Rav Chisda, Ula, and Rav Ada bar Ahavah.

(Rav Ada bar Ahavah): The firstborn of a Bas Levi is exempt from Pidyon ha'Ben (even if the father is a Yisrael).

(Beraisa): Matanos apply to Kil'ayim (a crossbreed) and a Koy;

R. Eliezer obligates Matanos from Kil'ayim of a male goat and female sheep. He exempts from that of a male goat and female deer (our text; Maharshal - he exempts from a Koy).

Question: Regarding Matanos and Kisuy ha'Dam, R. Eliezer and Chachamim argue only about Kil'ayim of a female goat and male deer;

Both Tana'im are unsure whether the child is considered the same species as its mother (here, a Seh), or a hybrid of its mother and father (half-deer, half-Seh).

(Matanos apply only to "Shor" and "Seh".) They argue about whether "Seh" includes a half-Seh;

R. Eliezer exempts. He holds that "Seh" does not include a half-Seh. (Perhaps the child is considered a hybrid).

Chachamim obligate. They hold that "Seh" includes a half-Seh (the child is a half or full Seh. Similarly, Kisuy applies only to birds and Chayos. They argue about whether "Chayah" includes a half-Chayah.)

Summation of question: Chachamim should obligate only half the Matanos! (Perhaps it is only a half-Seh. The Kohen cannot disprove this)!

Answer #1 (Rav Huna bar Chiya): Indeed, Chachamim obligate giving only half the Matanos.

Question (R. Zeira - Mishnah): In some ways, a Koy is like a Behemah. In some ways, it is like a Chayah. In some ways, it is both:

Its Chelev is forbidden, like a Behemah. Its blood must be covered, like a Chayah. Its blood and Gid ha'Nasheh are forbidden, like a Behemah and Chayah;

Matanos must be given, like a Behemah;

R. Eliezer exempts.

Summation of question: This implies that full Matanos must be given. According to Rav Huna, the Chachamim should specify that half Matanos must be given!

Answer: Since one cannot say that Chelev and blood are half-Asur, they did not say that one must give half the Matanos. (We want the Seifa to parallel the Reisha.)

Answer #2 (to Question (c) - Ravin): Chachamim obligate full Matanos from a Koy:

(Beraisa): The Torah could have said only "Shor". "Im Shor" includes Kil'ayim;

It could have said only "Seh". "Im Seh" includes a Koy (for full Matanos).

Question: What does R. Eliezer learn from "Im Seh"?

Answer: This teaches that Matanos are given even when one slaughters only a Shor or Seh.

Chachamim learns this from "me'Es Zovchei ha'Zevach." (It is singular, i.e. one slaughtered animal).

Question: What does R. Eliezer learn from "me'Es Zovchei ha'Zevach"?

Answer: This teaches Rava's law, that the Kohen can claim from the Shochet (even if someone else owns the animal).

(Mishnah): If a Bechor was mixed among 100 animals:

If different people slaughter all of them, all are exempt from Matanos (the Kohen cannot prove that any Shochet must give);

If one person slaughters all of them, he must give 99 (sets of) Matanos. (Only one animal is exempt.)

One who slaughters for a Kohen or Nochri is exempt from Matanos;

If a Yisrael is a partner with a Kohen or Nochri in an animal, he must make a Siman (sign) on the animal (so people will know why he does not give Matanos).

If a Kohen told a Yisrael "I sell my animal to you, except for the Matanos," Matanos need not be given.

If Reuven bought the innards of a cow from a butcher, he gives the stomach to a Kohen, without deducting from the price;

If Reuven bought by weight, he gives the stomach to a Kohen, and does not pay for its weight.

(Gemara) Question: (In the Reisha) why are the owners exempt from Matanos? In any case, Matanos belong to Kohanim!

If the animal is a Bechor, the entire animal belongs to a Kohen;

If it is not a Bechor, Matanos must be given!

Answer (R. Oshaya): The case is, the Bechor (that was mixed with the others) was given to a Kohen, and he sold it (blemished) to a Yisrael. (Therefore, it is exempt from Matanos.)

(Mishnah): One who slaughters for a Kohen or Nochri is exempt from Matanos.

Question: Why didn't the Mishnah say "a Kohen or Nochri is exempt from Matanos"?

Answer (Rava): The Mishnah teaches that the Kohen claims from the Shochet (for he is commanded to give Matanos).

(Rava): Matanos are given "me'Es ha'Am", but not from (animals of) Kohanim;

"Me'Es Zovchei he'Zevach" - they are from any Shochet, even a Kohen.

R. Tavla lodged with a Kohen in dire financial straits. He suggested that he make a deal with Shochtim, that they will give to him a share of the animals that they slaughter, for this will exempt them from giving the Matanos. Rav Nachman obligated the owners to give the Matanos. R. Tavla asked why he did this.

Rav Nachman: R. Acha bar Chanina taught that a Kohen who slaughters is exempt for two or three weeks. After this, he must give the Matanos to another Kohen. (Tosfos - after this, surely he slaughters others' animals. We decree lest Yisrael Shochtim give a small share to a Kohen to be exempt from the Matanos.)

R. Tavla: Why did you obligate the owner? Three weeks have not elapsed!

Rav Nachman: Since they slaughter in a store, it is known immediately that they slaughter others' animals.

(Rav Chisda): A Kohen who does not separate the Matanos is excommunicated (after three weeks, or if he set up a store).

(Rabah bar Rav Shila): The Shochtim of Hutzal have been excommunicated due to Rav Chisda's decree for 22 years.

Question: What do we learn from this?

Suggestion: We do not excommunicate longer than this.

Rejection (Beraisa): The punishment for one who transgressed a Lav is limited, but if one refuses to perform a (Rashi - inexpensive) Aseh, such as dwelling in a Sukah, taking the four species, or putting Tzitzis on his garment, is lashed until he (fulfills it or) dies.

Answer: After 22 years, we may fine them without warning.

Rava would give the entire thigh to a Kohen (from Shochtim who refused to give Matanos. Normally, only the upper two bones of the Zero'a are given);

Rav Nachman bar Yitzchak would give the Shochet's garment to a Kohen.

(Rav Chisda): One should give the Zero'a to one Kohen, the stomach to a second Kohen, and split the jaw among two Kohanim.

Question: Rav Yitzchak bar Yosef taught that in Eretz Yisrael, they split every bone among two Kohanim!

Answer: He discusses an ox. Rav Chisda taught about a Seh. (Its limbs are smaller.)

(Rabah bar bar Chanah): One may not eat from an animal before Matanos are separated.

(Rabah bar bar Chanah): Eating from an animal before Matanos are separated is like eating Tevel.

The Halachah does not follow ((Tosfos - the second law of) Rabah bar bar Chanah.

(Rav Chisda): Matanos must be eaten roasted and with mustard (unless the Kohen prefers it a different way);

We learn from "l'Mashchah" - for grandeur, the way kings eat.

(Rav Chisda): There are 24 Matnos Kehunah. We do not give to a Kohen who does not know their laws (e.g. that they must be eaten with grandeur).