Reference for Menachot 159:11

והא רועה לרבי שמעון לית ליה כלל

-In the case stated by R'Oshaia. For R'Oshaia said, If a man set apart two sin-offerings as security.<span class="x" onmousemove="('comment',' In case one is lost the other should be available for use.');">¹⁵</span> he obtains atonement by whichever animal he pleases [to offer], while the second must be left to pasture.<span class="x" onmousemove="('comment',' This is admitted by Rabbi, for only where the animal had been rejected as a sin-offering. on being lost, does Rabbi rule that it must be left to die, but not where both animals were from the outset available for the offering.');">¹⁶</span>

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