Midrash for Chullin 267:18
דמר סבר
Now is it to be said that the one [Rab] agrees with R'Hisda and the other [R'Assi] does not agree with R'Hisda? - No, all agree with R'Hisda, but there they differ as to whether the priestly dues are subject to the law of theft, the one [Rab] holds that they are subject to the law of theft<span class="x" onmousemove="('comment',' Accordingly the butcher when he sold them committed an act of theft for which he is held liable.');"><sup>14</sup></span>
Sifrei Devarim
"from the slaughterers of the slaughtering": The time of the slaughtering is the criterion. From here they ruled: If a stranger converted and he had a cow — If it were slaughtered before he converted, he is exempt (from priestly gifts); if after he converted, he is liable. If the matter is in doubt (safek), he is exempt, and "the burden of the proof is upon him who would remove (the object) from his neighbor's domain.
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