Reference for Chullin 272:36

אמר רבינא

And wherefore does he [R'Simeon] not draw an analogy by means of the common expression 'sheep' from the firstling:<span class="x" onmousemove="('comment',' Cf. Deut. XV, 19: All the firstling males that are born of thy cattle and of thy sheep thou shalt sanctify unto the Lord.');">²⁰</span>

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