Reference for Chullin 272:31

אין דברי תורה מקבלין טומאה

Wherefore then have we learnt: THE LAW OF THE FIRST OF THE FLEECE APPLIES BOTH WITHIN THE HOLY LAND AND OUTSIDE IT? - Rather we must say that this is the reason for R'Simeon's view: he draws an analogy by means of the common expression 'sheep' from the [cattle] tithe:<span class="x" onmousemove="('comment',' Cf. Lev. XXVII, 32: And all the tithe of cattle and sheep, whatsoever passeth under the rod, the tenth shall be holy unto the Lord. With regard to the law of the first of the fleece the word 'sheep' is also written, cf. Deut. XVIII, 4.');">¹⁷</span>

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