[Concerning] the temurah of the firstborn [ani-mal] and the [animal] tithe, their offspring and the offspring of their offspring ad infinitum: all these are like the original firstborn- and tithe-offerings, but they are eaten by the owners when they become blemished.  What [is the difference] between a firstborn or tithe animal and all the other offerings? That all of- ferings may be sold in the market and slaughtered in the market, and may be weighed against a litra weight, with the exception of the firstborn and tithe [animals]; and [all offerings] are subject to redemption, and their temuros likewise are subject to redemption, with the exception of the firstborn and tithe animals; and [all sacrificial offerings] are brought from outside the Land [of Israel], with the exception of a bechor or maaser animal, However, if [bechor or maaser animals] were brought: if they are unblemished, they are offered; if they are blemished, they are eaten in their blemished state by the owners. R’ Shimon says: What is the reason [for this difference]? It is that bechor and maaser animals have a remedy in their [present] place, but [in the case of] all other offerings, even if they develop a blemish, they remain in their consecrated state.

The offspring of a chatas, the temurah of a chatas, and a chatas whose owners have died are left to die. [A chatas] whose year has passed and [one] that was lost and [then] found blemished: if the owners [then] atoned for their sin, [the original chatas] is left to die; it does not make a temurah; and one may not derive benefit [from it], but nor is one liable for me’ilah. But if the owners did not yet atone for their sin, [the original chatas] should be left to graze until it develops a blemish, and it should be sold and he should [then] bring another [offering] with its proceeds; it makes a temurah, and one is liable for me’ilah.

If one designates [an animal as] his chatas and it was lost, and he [then] offered another one in its place, and afterward the first one was found, it must be left to die. If one designates money for his chatas and it was lost, and he offered a chatas in its place, and afterward the money was found, [the coins] go to the Dead Sea.

If one designates money for his chatas-offering and it was lost, and he [then] designated other money in its place but he did not manage to buy a chatas with it before the first money was found, he should bring from this [money] and from that [money] a chatas, and the remaining [money] falls to [the Temple chest] for voluntary offerings. If one designates money for his chatas-offering and it was lost, and he then designated a chatas [animal] in its place, but he did not manage to offer it before the money was found, and the chatas is now blemished, [the blemished chatas] should be sold, and he should bring from this [money] and from that [money] a chatas, and the remaining [money] falls to [the Temple chest] for voluntary offerings. If one designates his chatas [animal] and it was lost, and he [then] designated money in its place, but he did not manage to buy a chatas with [that money] before his chatas was found, and that chatas is now blemished, [the blemished chatas] should be sold, and he should bring from this [money] and from that [money] a chatas, and the remaining [money] falls to [the Temple chest] for voluntary offerings. If one designates his chatas [animal] and it was lost, and he then designated another [animal] in its place, but he did not manage to offer it before the first [chatas] was found, and both [chataos] are now blemished, they should both be sold, and he should bring from this [money] and from that [money] a chatas, and the remaining [money] falls to [the Temple chest] for voluntary offerings. If one designates his chatas [animal] and it was lost, and he then designated another in its place, but he did not manage to offer it before the first [chatas] was found, and both were unblemished, one of them should be offered as a chatas and the second one is left to die; these are the words of Rebbi. But the Sages say: A chatas is not left to die unless it was found after the owners received atonement; and [chatas] money does not go to the Dead Sea unless it was found after the owners received atonement.