Quoting%20commentary for Yoma 83:13

וצריכא דאי כתב רחמנא בשחיטה משום דתחילת עבודה היא אבל שריפה אימא לא צריכא ואי כתב רחמנא בשריפה משום דהשתא הוא דמתכשרא פרה אבל שחיטה אימא לא צריכא

Whence does Samuel know that he must not divert his attention from it? - He infers that from And the heifer shall be burnt in his sight.<span class="x" onmousemove="('comment',' Num. XIX, 5.');">¹⁵</span> And [why the repetition according to] Rab? - One refers to the slaughtering, the other to the burning;<span class="x" onmousemove="('comment',' That is that both rites require attention.');">¹⁶</span>

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