Commentary for Yoma 83:5

איתמר שחיטת פרה ופרו רב ושמואל חד אמר פרה פסולה פרו כשרה וחד אמר פרו פסולה פרה כשרה

It is reported: Concerning the slaughtering of the heifer and of his bullock [there is a dispute between] Rab and Samuel, one holding the heifer to be invalidated [if killed by a lay Israelite], but that his bullock [so slaughtered] is fit, while the other holds that his bullock is invalidated [if a commoner killed], but [so killed] the heifer is fit. It may be ascertained that it is Rab who holds that [the slaughtering of] the heifer [by a lay Israelite] renders it invalid.

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