Commentary for Keritot 49:18

לבתר דנפק אמר

R'Hamnuna, on the other hand, might then have objected: The Tanna should not have failed to mention the view that slaughtering is valid with the heifer [whose neck is to be broken], when you might have said, it represents R'Simeon's opinion.<span class="x" onmousemove="('comment',' I.e., if this view were tenable it would have been mentioned in the MISHNAH:');">¹⁰</span>

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