Reference for Keritot 7:24

אלא היינו טעמא דרבי ישמעאל דקסבר

Rather, this is the reason [of R'Ishmael]: He holds [Scripture] should have written: 'Ye shall eat no heleb of sheep' or 'Ye shall eat no heleb of goat'; why enumerate 'ox, or sheep or goat', if not in order to establish a separate [prohibition for each of them].

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