Reference for Bekhorot 49:20

שאני כנף דהיינו אורחיה

- The case of a Red Heifer is different, for it does not belong to a class [of animals] that are sheared.<span class="x" onmousemove="('comment',' For cows have no wool and consequently shearing is not prohibited. But one can still maintain that a forbidden act produced without intent is forbidden.');">¹⁴</span>

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