Reference for Keritot 7:40

למה מנה הכתוב אימורין בשור ואימורים בכשב ואימורים בעז דכתיב

If it would not have written 'goat', leaving us to derive it from 'ox' and 'sheep' [I would have objected] that 'ox' and 'sheep' were exceptions in that they were both singled out in some aspect [regarding the altar].<span class="x" onmousemove="('comment',' V. Bek. 5b. The respective distinctions of 'ox' and of 'sheep' as mentioned above are in reference to the altar.');">²⁰</span>

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