<big><strong>מתני׳</strong></big> מביאין מהקדש כשבה שעירה מהקדש שעירה כשבה ומהקדש כשבה ושעירה תורין ובני יונה ומהקדש תורין ובני יונה עשירית האיפה
What is meant by 'he has thereby not been guilty of misappropriation and he has not received atonement therewith'? - Rab Samuel B'Shimi explained it before Rab Papa: It means, since he cannot possibly thereby become guilty of misappropriation,<span class="x" onmousemove="('comment',' The proposed change of using an animal assigned for a sin-offering, say, in respect of an offence relating to forbidden fat for an offence relating to blood is ineffectual (v. our Mishnah) , and the animal remains in its former assignation. Moreover, an animal intended for the altar cannot be transferred from its sacred to a profane status, so that under no circumstances can the animal become his again, consequently no guilt of misappropriation is applicable.');"><sup>10</sup></span>
Sefer HaChinukh
From the laws of the commandment is that each one of these four sins obligates its doer to bring a ewe or a female goat, like the well-known law of the fixed sin-offering; and he is only exempted with fowl or flour if he is poor. But if he is poor and he brings a ewe or a female goat, he has not fulfilled his obligation. And the reason is that since God, blessed be He, had mercy upon him and exempted him with [something less expensive] it is not appropriate that he push himself to bring more than what his hand can reach. And from this, every understanding person will acquire good counsel: to not make expenditures [that are] more than what is fitting according to his money - as this is a cause to steal from the creatures when he seeks that to which he is accustomed and does not find [it]. And they also said (Keritot 27b) that one who was wealthy and separated money to buy a ewe or a female goat with it and became poor and needs the money, should take two doves or two young pigeons; and he should say, "Behold this money is rendered profane upon these birds." And afterwards, he may benefit from all of the money. And so [too, if] he separated money for fowl and became poor and needed them, he renders them profane on a tenth of an eifah of flour, and benefits from [the money]. And so [too,] a poor person who separated money for a tenth of an eifah [of flour] and became wealthy, adds upon it and brings a ewe or a female goat. And for this matter, a wealthy person is called one so long as he has [the wealth]. And the liability for these sacrifices is only when inadvertent - and with an oath of testimony even when volitional - but if under duress, there is no liability for a sacrifice with any of them (Shevuot 31b). As the Torah exempts any [one under] duress from any liability (Pesachim 71b).
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