Babylonian Talmud, Chullin 84B
תלמוד בבלי חולין פד עמוד ב
אמר רב חסדא מאי דכתיב (דברים ז) ועשתרות צאנך שמעשרות את בעליהן
Rav Chisda said: What is the meaning of that which is written: and the flocks (asterot) of your sheep? Because they make their owners wealthier (me’ashrot)

Suggested Discussion Questions:

In this source, are animals valued or not?

Time Period: Rabbinic (Maccabees through the Talmud)