Bikkurim2: 10
כֵּיצַד שָׁוֶה לַבְּהֵמָה? חֶלְבּוֹ אָסוּר כְּחֵלֶב בְּהֵמָה, וְאֵין חַיָּבִין עָלָיו כָּרֵת; וְאֵינוֹ נִלְקָח בְּכֶסֶף מַעֲשֵׂר לֶאֱכוֹל בִּירוּשָׁלַיִם; וְחַיָּב בִּזְרוֹעַ וּלְחָיַיִם וְקֵבָה; רַבִּי אֱלִיעֶזֶר פּוֹטֵר, שֶׁהַמּוֹצִיא מֵחֲבֵרוֹ עָלָיו הָרְאָיָה.
How is [the koy] equal to a domestic animal? Its cheilev-fat is forbidden like the cheilev-fat of a domestic animal, but one is not liable to kares on its account; it may not be bought with maaser money for eating in Jerusalem; and it is liable to [the law of] the foreleg, the cheeks, and the maw. R' Eliezer exempts, since someone who wants to take from his fellow, the burden of proof is upon him.