Commentary for Bava Kamma 66:15

הקדישו מוקדש משום דרבי אבהו

if it is sold the sale is not valid; if consecrated, the consecration does not hold good; if slaughtered and given away as a gift, the acts have no legal effect; so also where [other] creditors stepped in first and distrained on the ox [while in the hands of the defendant], no matter whether the debt had been incurred before the goring took place or whether the goring had occurred before the debt was incurred, the distraint is not legally effective, since the compensation [for the damage]<span class="x" onmousemove="('comment',' Which will be only half of the actual amount of the loss sustained. ');">¹⁴</span>

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