Talmud Bavli
Talmud Bavli

Halakhah for Temurah 5:39

דכי גמרינן מעילה חטא חטא מתרומה דומיא דתרומה דקדוש קדושת הגוף אבל בקדושת בדק הבית דקדושת דמים לא

'the children of Israel' but not gentiles.<span class="x" onmousemove="('comment',' The same ruling which excludes a gentile therefore applies to animal tithing, as both kinds of tithing come under the term of ma'aser (tithe) ; and on the basis of this, by reason of the analogy mentioned above between an exchanged animal and a tithed animal, we derive the ruling that a gentile cannot effect an exchange.');"><sup>31</sup></span>

Sefer HaChinukh

And this commandment is practiced in every place and at all times by males and females. And one who transgresses it and made a vow or a prohibition upon himself - without an oath - and did not fulfill it has violated this negative commandment. But he is not lashed for it, as there is no act [connected] with it. And that which they, may their memory be blessed, said (Temurah 3a) that one who swears, or transfers [holiness] or curses his fellow with the name [of God] is lashed, even though there is no act there, is only [when he] swears. But on account of his not profaning his vow or for a prohibition [on himself] without an oath, there are no lashes for it.
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