Commentary for Temurah 26:33

אי משכחת תנא דקאי כר"ש דאמר אין ממירין וחוזרין וממירין וס"ל כרבי אליעזר דאמר עולה הבאה מן המותרות עושה תמורה מהו שיחזור וימיר בו

first animal then became blemished and he redeemed it for another which became lost], and he obtained atonement through another guilt-offering, and the lost animal was then found and was [automatically] transformed into a burnt-offering, what is the ruling as regards making an exchange with it [the burnt-offering]?

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