Commentary for Kiddushin 114:9
בשר בחלב מנלן דתנא דבי ר' ישמעאל (שמות כג, יט) לא תבשל גדי בחלב אמו ג"פ אחד איסור אכילה ואחד איסור הנאה ואחד איסור בישול
WITH THE FIRSTLING OF AN ASS. Shall we say that our Mishnah does not agree with R'Simeon? For it was taught: Benefit is forbidden from the firstling of an ass: this is R'Judah's opinion; but R'Simeon permits it! - Said R'Nahman in Rabbah B'Abbuha's name: This means after its neck was broken,<span class="x" onmousemove="('comment',' If unredeemed; v. Ex. XIII. 13.');"><sup>17</sup></span>
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