Reference for Avodah Zarah 48:13

(ופחותה מבת נ' שנים) מי קא ילדה והתניא פרה וחמור מבת ג' ודאי לכהן מכאן ואילך ספק אלא מחוורתא כדשנין מעיקרא:

R. Huna the son of R. Natan objected: In that case the words, “and their calves they shut up at home,” refer to those under three years; but does a cow under three years give birth? Have we not learned: In the case of a cow or of a donkey which is three years old [the one born] certainly belongs to the priest; from that age upward it is doubtful. Rather, it is clear that the earlier resolutions were correct.

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