Commentary for Bekhorot 121:2
יקריבו רבי שמעון היא דאמר
The one who says: Let them be left to die, gives the opinion of R'Judah who says: A mistake [in counting] for tithes renders the tenth animal as a substitute;<span class="x" onmousemove="('comment',' The animal marked as the tenth by mistake is sacred.');"><sup>2</sup></span>
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