Reference for Bekhorot 118:37

והאמר רבא חדא זמנא

It must refer to those exempted because of a count properly begun.<span class="x" onmousemove="('comment',' Where a number were already counted, counting having begun properly with ten in the shed and the tenth died. This case Scripture exempts from redemption, since the animals had already passed through under the rod.');">²⁷</span>

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