Reference for Menachot 102:22
ועל פרה שלא יהא מועלין באפרה דאורייתא היא דתניא (במדבר יט, ט) חטא' היא מלמ' שמועלין בה היא בה מועלין
- R'Abbahu explained, There were two ordinances. By the law of the Torah it should be offered at the expense of the community; but when they<span class="x" onmousemove="('comment',' The Beth din.');"><sup>25</sup></span> saw that the funds in the Chamber were being depleted<span class="x" onmousemove="('comment',' By reason of the frequent changes in the office of the High Priest, v. Yoma 9a.');"><sup>26</sup></span> they ordained that it should be a charge upon the heirs. When they saw, however, that [the heirs] were neglectful about it, they reverted to the law of the Torah.' And concerning the Red Cow [they ordained] that the law of sacrilege does not apply to its ashes'.<span class="x" onmousemove="('comment',' This too is one of the seven things ordained by the Beth din. Shek. VII, 7. For the law of sacrilege. i.e., the unintentional appropriation of the property of the Sanctuary, v. Lev. V, 15.');"><sup>27</sup></span> Is not this the law of the Torah? For it was taught: It is a sin-offering:<span class="x" onmousemove="('comment',' Num. XIX, 9.');"><sup>28</sup></span> this teaches that it is subject to the la of sacrilege; and 'it' implies that only it [the cow] is subject to the law of sacrilege