Talmud for Bekhorot 65:33

It was stated⁸⁵Babli Bekhorot33a.: One does not strip by the feet on the holiday⁸⁶To keep the hide intact so it can be used after the holiday either to make bellows (or bagpipes) or to make them into water-, wine-, or oil skins., nor on a weekday of a firstling or disqualified sancta⁸⁷Neither a disqualified firstling nor any other disqualified sacrificial animal may be used for work or trade. Using the skin is permitted since it is permitted even for qualified sacrifices (Lev. 7:8), but for the disqualified extra care has to be taken to treat them with respect.. Rebbi Abun said, so he should not be like one who uses it for work when it is still living. Rebbi Justus bar Shunem said, they decided that one should not form herds from them⁸⁸For if these are raised in quantity they are done so with the idea of using their hides for commercial purposes and this is objectionable. Babli Bekhorot33b.. Rebbi Mana said, everybody agrees that to make bellows is permitted, to beat them⁸⁹To make sure that all remaining particles of flesh can be removed before the entire hide is made into a container for water, wine, or oil., the Elder Rebbi Ḥiyya and Rebbi Simeon ben Rebbi, one said it is forbidden, the other said it is permitted. Rebbi Yose ben Rebbi Abun said, everybody agrees that to beat them is permitted, to make bellows, the Elder Rebbi Ḥiyya and Rebbi Simeon ben Rebbi, one said it is forbidden, the other said it is permitted⁹⁰Since there are two contradicting opinions, both actions are forbidden on the holiday..