Commentary for Bava Kamma 106:13

נפל לתוכו שור וכליו ונשתברו כו': מתניתין דלא כר' יהודה דתניא ר"י מחייב על נזקי כלים בבור

in respect of damage done to inanimate objects or to a sacred ox which had become disqualified [for the altar], Man and Cattle would be liable but Pit exempt, the reason being that Scripture says, And the dead beast shall be his,<span class="x" onmousemove="('comment',' Ex. XXI, 34. ');">²⁰</span> [implying that it was only] in the case of an ox whose carcass could be his<span class="x" onmousemove="('comment',' I.e., could be used by him as food for dogs and like purposes. ');">²¹</span>

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