Midrash for Bekhorot 67:21
הי ר"ש
Rab Judah reported in the name of Samuel: The halachah is like R'Simeon, R'Nahman B'Isaac demurred: Which R'Simeon?
Sifrei Devarim
(Devarim 14:3) "You shall not eat any abomination": R. Eliezer says: Whence is it derived that if one slit the ear of a bechor (a first-born beast, thus blemishing it) and ate of it (the beast, after slaughtering it), he transgresses a negative commandment? From "You shall not eat any abomination."
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