Mesorat%20hashas 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.');">³¹</span>

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