Commentary for Temurah 66:4
הכא במאי עסקינן בשעבר ושחטן
as it has been taught: As regards animals in which a blemish occurred and which he killed, R'Meir says: They shall be buried,<span class="x" onmousemove="('comment',' In accordance with the opinion of R. Simeon who says that dedications for the altar are included in the law of presentation and valuation, and since this cannot be carried out now, after being killed, the animal is buried.');"><sup>4</sup></span>
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