Tosefta for Chullin 226:26
מדאיצטריכא לשמואל למימר בחלב אמו ולא בחלב זכר זכר הוא דלא אתי לכלל אם אבל האי כיון דבא לכלל אם אסור
Or further you may also say, if you will, the one is his own opinion, the other is the opinion of his teacher.<span class="x" onmousemove="('comment',' I.e., R. Eliezer, in whose name Samuel had reported the above ruling. He maintains that a prohibition cannot be superimposed upon an existing prohibition. This is not to imply that R. Eliezer was the teacher of Samuel (Rashi) .');"><sup>19</sup></span>
Tosefta Chullin
An udder cooked with its milk is permitted. A stomach cooked [along with the undigested milk inside it] is liable. One who cooks meat with milk, behold, he is liable. How much must one cook to be liable? Half an olive's bulk of meat and half an olive's bulk of milk, in order that it adds up to an olive's bulk. In the same way that one is liable for cooking, one is liable for eating. How much must one eat to be liable? It suffices that he have eaten any amount of cooked food [containing a forbidden mixture of meat and milk]. One who cooks [meat] in whey is exempt (Hul. 114a:4); in the milk of a male [animal] is exempt (Hul. 113b:7). Blood cooked in milk is exempt. The bones and the sinews and the horns and the hooves the are cooked in milk are exempt. [A Kohen who] cooks piggul (a sacrifice that becomes unfit due to the Kohen's intention to consume it after its prescribed time) or notar (a sacrifice not consumed within its prescribed time) or an impure [animal] in milk is liable due to their being piggul, notar, or impure (which are all more serious violations than cooking meat with milk). [Ritually] pure meat from a domesticated animal [cooked] with milk of a [ritually] pure animal is forbidden for [the purpose of] healing or to derive benefit. Rabbi Shimon permits it for [the purpose of] deriving benefit. The meat of a pure domesticated animal [cooked in] the milk of an impure wild animal (such as a deer), [or] the meat of a pure wild animal or a [pure] fowl [cooked in] the milk of an impure domesticated animal -- Rabbi Akiva exempts the cooked dish, as it is said, "A kid," "a kid," three times (Ex. 23:19, Ex. 34:26, Deut. 14:21, see Hul. 8:4).
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