Mesorat%20hashas for Bekhorot 120:13

לעולם אין אחד עשר קדוש עד שישתוק בתשיעי ויקרא לעשירי תשיעי ולאחד עשר עשירי

He [R'Eleazar] concurs with R'Judah who said: A mistake in counting the animal for tithes renders [the animal styled tenth] as a substitute,<span class="x" onmousemove="('comment',' The animal marked as the tenth by mistake is deemed sacred as a substitute, and having therefore made the ninth a tenth, the eleventh can no more become a substitute, as R. Judah says in the Mishnah above.');">¹¹</span>

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