Reference for Chullin 275:2

אין והתנן

But do we know of any Tanna that refers to a maneh of forty sela's? - We do, indeed; for it has been taught: A new<span class="x" onmousemove="('comment',' I.e., unfinished; the skin had not yet been sewn up completely and therefore it cannot contract uncleanness, for it is an unfinished article.');"><sup>1</sup></span>