Study Zevachim folio 73A with parallel Hebrew-English text, traditional commentary, and modern study tools. Free access to Babylonian Talmud online.
Any item that is counted, even if it is prohibited by rabbinic law, e.g., teruma of fruit, cannot be nullified, and all the more so items prohibited by Torah law, such as animals that are disqualified for the altar, as in the Mishnah.
This is as it is taught in a baraita (Tosefta, Terumot 5:11): The baraita discusses 3 cases, all of which relate to the tithing of figs, which is an obligation by rabbinic law. The first is the case of a litra of untithed dried figs that were pressed in different vessels and shaped into circles, tha
R' Meir says that R' Eliezer says: One views the upper layers of possibly untithed dried figs as though they are separate pieces, rather than one unit. And the lower ones, which were there beforehand and have certainly been tithed, nullify the upper ones, as there are enough circles of figs to nulli
R' Meir continues: By contrast, R' Yehoshua says: If there are 100 openings of containers present there, the untithed litra of figs on the opening of one of the containers is nullified in a ratio of one part of untithed figs to 100 parts of similar, tithed figs. But if not, all of the layers of fig
The baraita continues: R' Yehuda says that R' Eliezer says: If there are 100 openings of containers with tithed figs present there, in addition to the untithed figs, it is nullified in the 100. But if not, all of the layers of figs at the openings of the containers are prohibited, i.e., viewed as