Commentary for Temurah 39:42

אימור דא"ר שמעון גבי נקבה לאשם

And we explained that the reason of R'Simeon is that since the female animal is not fit for a guilt-offering, it is not subject to bodily dedication. Here<span class="x" onmousemove="('comment',' For this reading v. Sh. Mek.');">³⁵</span> too<span class="x" onmousemove="('comment',' In the case of our MISHNAH:');">³⁶</span> since a female animal is not fit for a burnt-offering, it is not subject to bodily dedication.<span class="x" onmousemove="('comment',' And therefore they are not left to pasture but are sold for peace-offerings.');">³⁷</span> But does not R'Simeon's teaching refer only to a case where one sets aside a female animal for a guilt-offering

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