Commentary for Chullin 196:11

בקדרה אחרת מבשל לה

But he who holds the hundred-fold standard maintains that only the flesh [of the shoulder] must be measured against the flesh [of the ram] and the latter is a hundred times as much as the former.<span class="x" onmousemove="('comment',' For the shoulder consists in the greater part of bone and has but little flesh on it, and the Rabbis have estimated that if taken bulk for bulk the ram would be only sixty times as much as the shoulder, but if only the proportion of the flesh is considered it will be found that the ram is one hundred times as much as the flesh of the shoulder.');">⁷</span>

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