Commentary for Zevachim 74:3

בשלמא לר' יוסי הגלילי דמוקי ליה נמי במעשר ופסח היינו דכתיב (במדבר יח, יז) לא תפדה (כי) קדש הם הם קריבין ואין תמורתן קריבה

offered, and that the substitute of a Passover-offering is not offered, and I cannot explain it. But according to R. Ishmael who makes the whole of it refer to a firstling, whence does he know that the substitute of tithe and the Passover-offering are not offered? - As for tithe, he learns similarity of law with a firstling from the fact that 'passing' is written in both cases. As for the Passover-offering, [consider:] 'lamb' is explicitly written in connection with it; why then does Scripture write, If he bring a lamb for his offering? To include the substitute of a Passover-offering after Passover, [intimating] that it is sacrificed as a peace-offering. You might think that it is likewise so before Passover, therefore Scripture writes, It [is the sacrifice of the Lord's Passover]. <br>

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