Commentary for Chullin 262:26

אלא כגון זרוע ולא זרוע ומאי ניהו ראשית הגז

Moreover it has been taught [in a Baraitha]: If a man slaughtered an animal for a priest or a gentile, he is exempt from the dues, but if he slaughtered for a Levite or an Israelite he is liable.

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