Commentary for Bekhorot 10:59

גלי רחמנא בקדושת הגוף וה"ה בקדושת דמים וגמר קדושת דמים מקדושת הגוף

Or should the Divine Law have omitted [emurim] in connection with the firstling of a sheep and should we then have derived this from the remaining two cases [of the firstling of an ox and the firstling of a goat], [I might have raised the objection] that the cases [of an ox and a goat] were different, for they are included as suitable offerings for the sin of idolatry committed communally.<span class="x" onmousemove="('comment',' A bull for a burnt offering and a goat for a sin-offering.');">³⁴</span>

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