Reference for Bava Kamma 195:10
אמרי הוא הדין דאפילו צורם פטור והא קא משמע לן דאפילו מלאכה דלא מינכר היזיקה חייב בדיני שמים
is exempt, the reason being that [so far as the value of] the cow [is concerned it] remains as it was before, for he did not do anything [to reduce it], since not all oxen are meant to be sacrificed upon the altar.<span class="x" onmousemove="('comment',' Cf. Kid. 66a. ');"><sup>18</sup></span> Raba raised an objection [from the following]: If he did work with the water of Purification or with the Heifer of Purification he would be exempt according to the judgments of Man but liable according to the judgments of Heaven.<span class="x" onmousemove="('comment',' I.e., the 'red heifer' rendering it thus disqualified in accordance with Num. XIX. 2 and 9. ');"><sup>19</sup></span>