Reference for Bekhorot 63:4

מנין למעשר בהמה של יתומים שמוכרים אותו כדרכו

And R'Samuel son of R'Isaac also held Raba's view.<span class="x" onmousemove="('comment',' That according to the biblical law a tithing animal may be sold after having been slaughtered.');">⁴</span>

Jastrow