Commentary for Temurah 46:5
מילתא דפסיקא ליה קתני מילתא דלא פסיקא ליה לא קתני
Now the reason is because he offered it [and afterwards the first sin-offering was found], but if he did not offer it [before the first animal was found], it pastures irrespective of whether the atonement then took place through the lost sin-offering or atonement took place through the sin-offering which was never lost, and irrespective of whether he selected one [of the sin-offerings] or did not select.
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