Reference for Menachot 159:8

שמואל כרבי סבירא ליה דאמר אבודה בשעת הפרשה מתה

I might think that the othe animal also requires the bread-offering; therefore the text states, 'He offers it', implying one only but not two. Now a sin-offering in such a case would certainly be left to pasture;<span class="x" onmousemove="('comment',' According to the view of the Sages infra. Nevertheless it is stated that in the case of a thank-offering no bread-offering is required, thus in conflict with the second part of Samuel's rule.');">¹¹</span> for we have learnt: If a man set apart an animal as his sin-offering and it was lost, and he set apart another in its stead, and then the first w found so that now both stand [before us].

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