Related for Bekhorot 65:33
כיוצא בו אין מרגילין בבכור ולא בפסולי המוקדשין
because he undertakes a labour of which he can make no use [on that day], but as regards a firstling, who is the authority [for the law just quoted]? - Said R'Hisda: It is the view of Beth Shammai,<span class="x" onmousemove="('comment',' Who hold that a blemished first-born remains holy even after its slaughtering, and since in the case of an unblemished firstling, flaying in this manner would be prohibited because he impairs the flesh for fear of cutting the skin, so the same ruling applies to a blemished firstling.');"><sup>18</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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