Reference for Temurah 49:39

או דלמא הפקר הוי שכן זוכין בו עניים ועשירים

[ITS YOUNG] IS REGARDED AS THE YOUNG OF A PEACE-OFFERING.<span class="x" onmousemove="('comment',' As R. Meir holds that we accept the first statement. And here the principle of holiness commencing only at birth does not apply, as this only refers to a case where the animal became pregnant subsequent to dedication, but where one dedicates a pregnant animal, the embryo is considered apart from its mother and is able to receive holiness on its own account.');">³¹</span>

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