Related for Bekhorot 65:30
התם הוא דגלי רחמנא {במדבר ט } טמא נפש אבל הכא טמא סתמא כתיב לא שנא
Our Rabbis taught: We must not flay an animal from the feet on a Holy Day;<span class="x" onmousemove="('comment',' For the purpose of making e.g., a mechanics' bellows with it.');"><sup>16</sup></span>
Tosefta Beitzah (Lieberman)
One must not flay the legs of a slaughtered animal on the holiday. And one must not flay the legs of a slaughtered animal on the working day, if it is a firstborn or a sacred animal that has become unfit acts. You can do anything for circumcision on a holiday necessary to do; Things that one is not allowed to do on the Sabbath, one may also do on the holiday: He may grate cumin and mix wine with oil. Rabban Shimon ben Gamliel says: Only he shall not first tear canvas to rags.
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