Commentary for Zevachim 209:14

בעא מיניה רבי אבא בר שמואל מרבי חייא בר אבא נבלת עוף טהור לר' מאיר מהו שיטמא בכזית

But the Sages maintain: The [red] heifer and the bullocks defile foodstuffs and liquids, [whereas] the goat which is sent away does not defile, because it is alive, and a live thing does not defile foodstuffs and liquids. As for R'Meir, it is well, [as his view] agrees with the teaching of the School of R'Ishmael.

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