Mesorat%20hashas for Bava Kamma 3:8

ומאי איכא בין אב לתולדה נפקא מינה דאילו עביד שתי אבות בהדי הדדי אי נמי שתי תולדות בהדי הדדי מחייב אכל חדא וחדא ואילו עביד אב ותולדה דידיה לא מחייב אלא חדא

In what respect then do the two classes differ? — The difference is that if one simultaneously committed either two principal [prohibited] acts or two subordinate acts one is liable [to bring a sin-offering] for each act, whereas if one committed a principal act together with its respective Subordinate, one is liable for one [offering] only. But according to R. Eliezer who imposes the liability [of an offering] for a subordinate act committed along with its Principal,<span class="x" onmousemove="('comment',' Shab. 75a. ');">¹¹</span> to begin with why is the one termed 'Principal' and the other 'Subordinate'? — Such acts as were essential in the construction of the Tabernacle are termed 'Principal',<span class="x" onmousemove="('comment',' On account of their being stated in juxtaposition in Scripture; v. Ex. XXXV, 2-XXXVI, 7. ');">¹²</span>

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