Quotation for Chullin 50:25
זה וזה לחיוב
R'Ila'a said that R'Hanin ruled in Sepphoris in accordance with the view of him who maintains that both are exempt.
Rashi on Numbers
וכל מעשה עזים AND EVERYTHING MADE FROM GOATS — everything: this serves to include objects made from the horns, claws and bones (Chullin 25b).
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