Reference for Bekhorot 10:53

ת"ל

[And if the Divine Law had written 'emurim'] in connection with the firstling of a sheep [only], [I might have said] the reason [for the 'emurim'] was because of the fat-tail which was included [to be sacrificed together with the emurim].<span class="x" onmousemove="('comment',' Unlike the case of a goat or an ox.');">³¹</span>

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