Commentary for Temurah 5:62

אף המקדים תרומה לביכורים

This Tanna [of the Mishnah] agrees with R'Judah on one point, [namely] that a negative command [the transgression of] which involves no action is punishable with lashes, but differs from him in another point, for whereas R'Judah holds that an heir cannot lay hands [on the head of his father's sacrifice] and that an heir cannot effect an exchange, our Tanna holds that an heir can lay hands [on the head of his father's sacrifice] and can effect an exchange.

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