Commentary for Bekhorot 120:14

סבר לה כרבי יהודה דאמר

and he also holds the opinion of his father [R'Simeon] who said: No substitute can effect another substitute.<span class="x" onmousemove="('comment',' V. Tem. 9a. And similarly here two mistakes, viz., calling the ninth the tenth and the eleventh the tenth, do not confer holiness on the two animals in substitution for the holiness of the tenth.');">¹²</span>

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