Midrash for Bekhorot 54:14
שנה של בכור
however, taught: The text 'year by year' denotes one day in this year and one day in the next year, and teaches that a firstling may be eaten for two days and a night.<span class="x" onmousemove="('comment',' If he slaughters it on the last day of its first year he may continue eating it on the first day of the second.');"><sup>10</sup></span>
Sifrei Devarim
(Devarim 15:20) "Before the L-rd your G-d shall you eat it, year by year": We are hereby taught that a bechor is eaten for two days — one day in this year, and one day in the next year.
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