Reference for Bava Kamma 69:2

לא שורו דומיא דידיה מה הוא דקבעי ליה אף שורו דקבעי ליה

No; it is the act of Cattle, which is placed on the same level as that of the owner himself, to show that just as in the act of the owner there had surely been the intention to satisfy some need, so also in the act of Cattle there must have been the intention to satisfy some need.<span class="x" onmousemove="('comment',' Though with cattle there would really be no legal difference whatsoever whether this was the case or not. ');">²</span>

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