Commentary for Bava Metzia 181:5

רבא אמר אתנן אסרה תורה ואפילו בא על אמו

And this does not agree with R. Judah: for if it did, surely he maintained that an heir can neither exchange nor lay hands?<span class="x" onmousemove="('comment',' Upon certain sacrifices the owner laid his hands prior to its slaughter. If the owner died, R. Judah maintained that the heir could not perform this ceremony. ');">⁵</span>

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