Reference for Menachot 156:22

שחטה שלא לשמה וכן איל המילואים וכן שני כבשי עצרת ששחטן שלא לשמן לא קדש הלחם:

Hezekiah ruled, Forty out of the eighty are hallowed;<span class="x" onmousemove="('comment',' All the eighty loaves, however, must be eaten in conditions of sanctity since is it not known which are the forty hallowed loaves.');">²⁰</span> and R'Johanan ruled, Not even forty out of the eighty are hallowed.<span class="x" onmousemove="('comment',' And the offerer has not thereby fulfilled his obligation.');">²¹</span>

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