Reference for Zevachim 74:2

ורבי ישמעאל נפקא ליה מלך יהיה דסיפא

It is well according to R. Jose the Galilean, who makes it refer to the tithe and the Passover-offering too: hence it is written, Thou shalt not redeem; they are holy, [which intimates] 'they' are offered, but their substitutes are not offered. And we learnt [even so]. The substitutes of a firstling or tithe - they themselves, their young, and the young of their young ad infinitum are as the firstling or tithe [respectively], and are eaten, when blemished, by their owners. And we [also] learnt: R. Joshua said: I have heard [from my teachers] that the substitute of a Passover-offering is

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