Mesorat%20hashas for Temurah 44:9

איבעית אימא

[for Raba holds] that Rabbi's ruling only applies to a sin-offering which was lost by day, but with regard to a sin-offering which was lost by night, even Rabbi agrees that it goes to pasture.<span class="x" onmousemove="('comment',' Since even if the sin-offering is before us, we cannot offer it at night and therefore it has nor the legal name of a lost sin-offering.');">⁶</span>

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