Commentary for Kiddushin 110:9

תנו רבנן אין לוקחים בהמה במעות מעשר שני

- That is rare. Then what if a yearling is found? - It was taught: Hanina B'Hakinai said: A yearling she-goat is [sacrificed] as a sin-offering.' As a sin-offering' - can you think so!<span class="x" onmousemove="('comment',' It may not be one, nor is a stipulation possible (v. p. 277, n. 1) , since a sin-offering cannot be vowed.');">¹⁶</span> - But, said Abaye, it is [treated] as a sin-offering:<span class="x" onmousemove="('comment',' Which for any reason may not be sacrificed, e.g., if its owner dies.');">¹⁷</span> it is led into a stable and left to perish. Our Rabbis taught: An animal may not be bought with second-tithe money;<span class="x" onmousemove="('comment',' Without Jerusalem. Either because it may become emaciated through the journey (one explanation by Rashi) , or for fear that its owner may be tempted to keep it at home for breeding (Tosaf.) .');">¹⁸</span>

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