Commentary for Chullin 161:21

וחכמים אומרים

But surely, the first animal is merely regarded as 'killed' and the second would therefore be acceptable [as a sacrifice] within; consequently he [who slaughtered it] should also incur the penalty of Kareth!<span class="x" onmousemove="('comment',' For according to R. Simeon the slaughtering of the dam in this case, in as much as it does not render the flesh thereof permitted to be eaten, is no slaughtering; consequently the young is fit for sacrifice and he who slaughters it outside the Sanctuary incurs the penalty of Kareth.');">⁶</span>

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