Commentary for Chullin 262:23

אימר דאמר ר' אלעזר בן עזריה אף לכהן לכהן ולא ללוי מי אמר

Come and hear: If a man slaughtered an animal for a priest or for a gentile, he is exempt from the dues.<span class="x" onmousemove="('comment',' Although the claim for these dues is usually made upon the slaughterer (v. infra 132b) , in this case the slaughterer is exempt since the animal belonged to the priest or to the gentile. V. infra 132a.');">¹⁹</span>

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