Reference for Bekhorot 8:5

אמר רב חסדא

And whence [do we know] that [the Levite exempted the Israelite's first-born of asses in the wilderness] with a sheep?<span class="x" onmousemove="('comment',' Perhaps the verse 'And the cattle of the Levites instead of all the firstlings among the cattle of the children of Israel', (Num. III, 41.) means that the first-born of the Levite's ass exempted the Israelite's firstling of an ass, but not the sheep, (R. Gershom) .');">⁴</span>

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