Commentary for Bekhorot 18:36

ר' יהודה ור' שמעון בהאי קרא קמיפלגי דתניא

But R'Simeon says: 'Thou shalt do no work with the firstling of thine ox', implying, but you may work with the first-born of a man; thou shalt not shear the firstling of thy sheep; implying, but you may shear the first-birth of an ass.

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