Mesorat%20hashas for Chullin 272:28
דתניא רבי אלעאי אומר
What is the reason for R'Simeon's view? - He draws an analogy by means of the common expression 'giving' from the priestly dues; just as the priestly dues do not apply to a trefah animal<span class="x" onmousemove="('comment',' For with regard to the priestly dues it is written: They shall give unto the priest, that is, the dues shall be fit for the priest to be eaten by him and not for his dog only.');"><sup>16</sup></span>
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