Reference for Bekhorot 114:3

במחוסר זמן סבר לה כרבי שמעון בן יהודה

With respect to an animal too young to sacrifice, he agrees with the view of R'Simeon B'Judah.<span class="x" onmousemove="('comment',' Who holds (supra 21b) that an animal too young for sacrifice may enter the shed to be tithed.');">³</span>

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