I just read an article that in the book of leviticus those israelites who possessed only 9 cows were exempt from paying tithing. The reasoning? Because they were within the poverty level, that is, they didn't have enough? In sum, because it would be unjust and plain ridiculous to get tithed on only 9 cows, because the truth is that 9 is not a complete ten. Nevertheless, I'm open to suggestions. Sincerely, Hugo