Commentary for Meilah 4:20

מתו נמי תנינא

that 'sacrifice which died were, as far as the law of the Torah rules, excluded from the Law of Sacrilege', from which we may infer that by rule of the Torah only they are excluded from the Law of Sacrilege, by [enactment of] the Rabbis, however, the Law of Sacrilege still applies to them.

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