Reference for Bekhorot 48:21
והיינו טעמא דשרי דהוה ליה דבר שאין מתכוין וביו"ט דבר שאין מתכוין מותר
Is the reason of R'Jose B'ha-Meshullam because he maintains that tearing is not [considered] the same as shearing<span class="x" onmousemove="('comment',' And in connection with a firstling. Scripture expresses only prohibited shearing.');"><sup>13</sup></span>
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