Midrash for Bekhorot 67:22
אילימא ר"ש דמתני' עד השתא לא אשמעינן שמואל דבר שאין מתכוין מותר
Is it the R'Simeon of the Mishnah?<span class="x" onmousemove="('comment',' Who holds in the Mishnah that he may let blood although he makes a blemish, but he does not state that he may slaughter the firstling on account of this.');"><sup>10</sup></span>
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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