R' Yehoshua and R' Tzadok testified regarding a firstborn-donkey redemption [sheep] that died, that the Kohen has no [claim] at all upon [the owner]. For R' Eliezer says: [The owner] is responsible for [the redemption sheep], just as [for] the five selaim of a son. But the Sages say: [The owner] is not responsible for [the redemption sheep]. Rather, it is like the redemption [mon-ey] of maaser sheni.