Reference for Chullin 252:26

מחוסר נקיבה לאו כמחוסר מעשה דמי:

He later answered the question himself: the absence of piercing does not make it incomplete.<span class="x" onmousemove="('comment',' And therefore since there was a clear intention to pierce it it conveys uncleanness. According to old sources the reading is, 'The absence of piercing makes it incomplete'; for which see Sh. Mek., n. 5, and Maim. Yad, Aboth Hatumeah, II, 12.');">¹³</span>

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