Midrash for Chullin 273:10
לא תעבוד ולא תגוז
From the verse: Thou shalt do no work with the firstling of thine ox, nor shear the fleece of the firstling of thy sheep,<span class="x" onmousemove="('comment',' Deut. XV, 19.');"><sup>7</sup></span>
Sifrei Devarim
And how many sheep must there be for (the obligation of) the first of the shearing? Beth Shammai say: Two ewes, viz. (Isaiah 7:21) "And it shall be on that day that each man will raise a heifer and two sheep.
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