Reference for Bekhorot 61:46

פסולי המוקדשין הנייתן להקדש

EXCEPT IN THE CASE OF A FIRSTLING OR A TITHING ANIMAL, AS THEIR PROFIT GOES TO THE OWNERS.<span class="x" onmousemove="('comment',' In the case of a firstling, the owner is the priest, who sells its flesh to anybody. Since therefore the profit belongs to private people, it was not permitted to sell the meat and treat it lightly like hullin by selling it in the market etc., in order to gain more profit.');">²⁸</span>

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