Commentary for Yoma 54:9
אמר מר זוטרא ואיתימא רב אשי והא אנן לא תנן הכי אמר להם הממונה צאו וראו אם הגיע זמן השחיטה ואילו זמן שני גזירי עצים לא קתני
Shall we say that only for service performed during the day and for participation in which a non-priest incurs the penalty of death, a count is required, but that wherever a non-priest does not incur penalty of death for performance of a service, no count is required? But then what of the killing [of the animal]?<span class="x" onmousemove="('comment',' Which may be performed by a non-priest and yet requires a count.');"><sup>7</sup></span>
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