(Devarim 12:26) "Only your consecrated things which shall be to you, etc.": Of what is Scripture speaking here? If his consecrations in Eretz Yisrael, this has already been stated (viz. Ibid. 10). It must be speaking, then, of his consecrations outside of the land.
(Ibid. 26) "shall you bear and you shall come": He must care for his consecrated things until he brings them to the Temple. R. Yehudah says: Until he brings them to the Be'er Hagolah (in the azarah) he is responsible for them. From that point on, he is not responsible for them.
I might think that the same applies to ma'aser and bechor; it is, therefore, written "and your vows": offerings that are brought as vows and donations, to exclude ma'aser and bechor, which are not brought as vows and donations.
And who "whispered" to you to include sin and gift-offerings and to exclude bechor and ma'aser? After Scripture includes (i.e., "your consecrated things"), it excludes (i.e., only "your vows"). I include sin and guilt-offerings, which can be eaten only in their place (the Temple), and I exclude bechor and ma'aser, which can be eaten in all places.
R. Akiva says: Scripture (i.e., "your consecrated things") speaks of a substitute (for an offering). "you shall bear and you shall come": I might think even a bechor and ma'aser; it is, therefore, written "and your vows." Ben Azzai says: Scripture (i.e., "your consecrated things") speaks only of your holy things of the beast tithe.
(דברים יב כו) רַק קָדָשֶׁיךָ אֲשֶׁר יִהְיוּ לְךָ וּנְדָרֶיךָ תִּשָּׂא וּבָאתָ אֶל הַמָּקוֹם, בְּמָה הַכָּתוּב מְדַבֵּר? אִם בְּקָדְשֵׁי הָאָרֶץ – כְּבָר אָמוּר! הָא אֵינוֹ מְדַבֵּר אֶלָּא בְּקָדְשֵׁי חוּצָה לָאָרֶץ.
(Devarim 12:26) "Only your consecrated things which shall be to you, etc.": Of what is Scripture speaking here? If his consecrations in Eretz Yisrael, this has already been stated (viz. Ibid. 10). It must be speaking, then, of his consecrations outside of the land.
תִּשָּׂא וּבָאתָ – שֶׁחַיָּב בְּטִפּוּל הֲבָאָתָם עַד שֶׁיְּבִיאֵם לְבֵית הַבְּחִירָה. רַבִּי יְהוּדָה אוֹמֵר: עַד בְּאֵר הַגּוֹלָה חַיָּב בְּאַחֲרָיוּתָם, מִבְּאֵר הַגּוֹלָה וְאֵילָךְ אֵינוֹ חַיָּב בְּאַחֲרָיוּתָם.
(Ibid. 26) "shall you bear and you shall come": He must care for his consecrated things until he brings them to the Temple. R. Yehudah says: Until he brings them to the Be'er Hagolah (in the azarah) he is responsible for them. From that point on, he is not responsible for them.
יָכוֹל אַף בְּכוֹר וּמַעֲשֵׂר? תַּלְמוּד לוֹמַר: נְדָרֶיךָ, קָדָשִׁים שֶׁהֵם בָּאִים בְּנֶדֶר וּבִנְדָבָה, יָצְאוּ בְּכוֹר וּמַעֲשֵׂר שֶׁאֵינָם בָּאִים בְּנֶדֶר וּבִנְדָבָה.
I might think that the same applies to ma'aser and bechor; it is, therefore, written "and your vows": offerings that are brought as vows and donations, to exclude ma'aser and bechor, which are not brought as vows and donations.
יָכוֹל שֶׁאֲנִי מוֹצִיא חַטָּאת וְאָשָׁם? תַּלְמוּד לוֹמַר: קָדָשֶׁיךָ.
I might think to exclude sin and gift-offerings; it is, therefore, written "your consecrated things."
מִי לְחָשְׁךָ לְהָבִיא אֶת חַטָּאת וְאָשָׁם וּלְהוֹצִיא אֶת בְּכוֹר וּמַעֲשֵׂר, אַחַר שֶׁרִבָּה הַכָּתוּב – מִעֵט, מֵבִיא אֲנִי חַטָּאת וְאָשָׁם, שֶׁאֵין לָהֶם פַּרְנָסָה אֶלָּא בִּמְקוֹמָם, וּמוֹצִיא אֲנִי בְּכוֹר וּמַעֲשֵׂר, שֶׁיְּכוֹלִים לְהִתְפַּרְנֵס בְּכָל מָקוֹם.
And who "whispered" to you to include sin and gift-offerings and to exclude bechor and ma'aser? After Scripture includes (i.e., "your consecrated things"), it excludes (i.e., only "your vows"). I include sin and guilt-offerings, which can be eaten only in their place (the Temple), and I exclude bechor and ma'aser, which can be eaten in all places.
רַבִּי עֲקִיבָה אוֹמֵר: בִּתְמוּרַת קָדָשִׁים הַכָּתוּב מְדַבֵּר, תִּשָּׂא וּבָאתָ אֶל הַמָּקוֹם, יָכוֹל אַף בְּכוֹר וּמַעֲשֵׂר? תַּלְמוּד לוֹמַר: וּנְדָרֶיךָ.
R. Akiva says: Scripture (i.e., "your consecrated things") speaks of a substitute (for an offering). "you shall bear and you shall come": I might think even a bechor and ma'aser; it is, therefore, written "and your vows." Ben Azzai says: Scripture (i.e., "your consecrated things") speaks only of your holy things of the beast tithe.
יָכוֹל יְהֵא מַעֲשַׂר בְּהֵמָה נוֹהֵג בְּשֻׁתָּפוּת? תַּלְמוּד לוֹמַר: אֲשֶׁר יִהְיוּ לְךָ.
I might think that the beast tithe obtains with animals owned in partnership; it is, therefore, written "which shall be to you."
יָכוֹל שֶׁאֲנִי מוֹצִיא אֶת הָאַחִים שֶׁקָּנוּ בִּתְפוּסַת הַבַּיִת וְאַחַר כָּךְ חָלְקוּ? תַּלְמוּד לוֹמַר: אֲשֶׁר יִהְיוּ לְךָ.
I might think to exclude brothers who acquired an estate and then divided it; it is, therefore, written "which shall be to you."
בֶּן עַזַּי אוֹמֵר: יָכוֹל יְהֵא מַעֲשַׂר בְּהֵמָה נוֹהֵג בְּיָתוֹם? תַּלְמוּד לוֹמַר: רַק.
I might think that the beast tithe obtains with an orphan; it is, therefore, written "only" (connoting limitation).