Commentary for Bekhorot 19:18

שלשה עשר דברים אמרו בנבלת עוף טהור וזו אחת מהן צריכה מחשבה ואינה צריכה הכשר

Now, if its prohibition signalizes it [as food] [to receive uncleanness], what need is there fo the intention of using it as food? - [The Mishnah just quoted] represents the opinion of R'Simeon, Come and hear: 'The carcass of an unclean animal in all places, and the carcass of a clean bird and the fat [of the carcass of a clean animal] in the villages,<span class="x" onmousemove="('comment',' In the villages, where the inhabitants are poor and are not accustomed to eat birds or fat, the intention of using these as food to be given to gentiles is necessary before it can receive the uncleanness relating to food. With reference also to the carcass of a forbidden animal, the intention of using it as food is also necessary, for the reason that it is loathsome and, ordinarily, is not considered food even for gentiles.');">¹²</span>

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