Reference for Chullin 272:46

דכתיב (ויקרא כז, לב) כל אשר יעבור תחת השבט פרט לטרפה שאינה עוברת

On the contrary, should not the analogy be drawn rather from the law of the firstling, since they are alike in the following points: - (i) orphan-beast,<span class="x" onmousemove="('comment',' An orphan, i.e., a beast whose dam died or was slaughtered at the very moment that it was born, is sacred if a firstling, and is subject to the law of the first of the fleece, but is exempt from the cattle tithe.');">³⁰</span>

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