Commentary for Menachot 160:4

נתכפר בשלישית שניה אינה טעונה לחם ראשונה טעונה לחם באמצעית שתיהן אין טעונות לחם אביי אמר אפילו נתכפר באחת מהן שתיהן אין טעונות לחם כולהו חליפין דהדדי נינהו

- if he obtained atonement by the first animal, the second does not require the bread-offering<span class="x" onmousemove="('comment',' For the second animal which was brought to replace the first (which eventually was offered as a thank-offering) is regarded as the surplus of the thank-offering and therefore does not require the bread-offering.');">³</span> but the third does;<span class="x" onmousemove="('comment',' The third was brought to replace the second, but as the second was not offered the third cannot be regarded as the surplus of the thank-offering, but rather as an additional thank-offering which requires the bread-offering.');">⁴</span> if he obtained atonement by the third, the second does not require the bread-offering but the first does;<span class="x" onmousemove="('comment',' The third animal (which was offered) replaced the second, hence the latter is now the surplus of the thank-offering; the first animal, however, was not at any time replaced directly by the third.');">⁵</span>

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