Commentary for Bava Kamma 88:21

<big><strong>מתני׳</strong></big> שור שהוא יוצא ליסקל והקדישו בעליו אינו מוקדש שחטו בשרו אסור ואם עד שלא נגמר דינו הקדישו בעליו מוקדש ואם שחטו בשרו מותר

to include the ox of a woman, the ox of [minor] orphans, the ox of a guardian, the ox of the wilderness, the ox of the Sanctuary and the ox of a proselyte who died without [legal] heirs. R. Judah, however, says: An ox of the wilderness, an ox of the Sanctuary and an ox of a proselyte who died without heirs are exempt from [stoning to] death since these have no [private] owners.

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