Commentary for Yoma 100:13

לא לעולם פרו ומאי תמורה שם תמורה

and 'the substitute of a sin-offering is left to die'? -No! in truth, [the reference here is to] his bullock, and what doe substitute mean here? [That which goes by] the name of substitute.<span class="x" onmousemove="('comment',' The teaching speaks here of a substitute in general, not of a substitute of any particular original sacrificial animal. The restriction concerning substitutes lies in the fact that no substitute ever suspends the law of the Sabbath, even though the substitute be offered up.');">¹⁵</span>

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