Reference for Chullin 226:28

לוקה וחד אמר

- He replied: Since it was necessary for Samuel to state, the expression 'in its mother's milk', and not in the milk of a male, [it is clear that] only a male [is excluded] for it cannot become mother, but [in the milk of] this [she-goat], since it can become a mother, it is forbidden.

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