Reference for Temurah 41:32

רבי ישמעאל אומר

thus excluding the ninth [animal]?<span class="x" onmousemove="('comment',' Which in tithing was called 'the tenth' so that it is not offered. And since it is not offered, then obviously there is no penalty for inflicting a blemish upon it.');">²⁷</span>

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