Ma'aser Sheini 3:11
Ma'aser Sheini3: 11
צְבִי שֶׁלְּקָחוֹ בְכֶסֶף מַעֲשֵׂר וּמֵת, יִקָּבֵר עַל יְדֵי עוֹרוֹ. רַבִּי שִׁמְעוֹן אוֹמֵר: יִפָּדֶה. לְקָחוֹ חַי וּשְׁחָטוֹ וְנִטְמָא, יִפָּדֶה. רַבִּי יוֹסֵי אוֹמֵר: יִקָּבֵר. לְקָחוֹ שָׁחוּט וְנִטְמָא, הֲרֵי הוּא כְפֵרוֹת.
A deer that one bought with maaser sheni money and died is buried with its hide. R' Shimon says: It is redeemed. [If] he bought it live and slaughtered it and it became tamei, it is redeemed. R' Yose says: It is buried. [If] he bought it slaughtered and it became tamei, it is like produce.