Midrash for Menachot 163:8
מיתיבי המתפיס מעות מעשר שני לשלמים כשהוא פודן מוסיף עליהם שני חומשין אחד לקדש ואחד למעשר
It is as if he bought<span class="x" onmousemove="('comment',' With Second Tithe money in Jerusalem.');"><sup>14</sup></span> an ox for ploughing.<span class="x" onmousemove="('comment',' In which case the ox must be sold and the money received treated in the sanctity of Second Tithe.');"><sup>15</sup></span> It was stated: If a man designated Second Tithe money for a peace-offering, R'Johanan said, [The peace-offering] has appropriated it; R'Eleazar said, It has not appropriated it.
Sifrei Devarim
"sheep and cattle": Does the Paschal offering not come from lambs and kids? If so, why "sheep and cattle"? Sheep for the Pesach offering and cattle for the festive offering (chagigah), and to compare all that comes from sheep and cattle to the Pesach, viz.: Just as Pesach is a mandatory offering and comes only from chullin (non-consecrated) animals, so all mandatory offerings must come from chullin.
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