All offerings which were invalidated prior to their being flayed, their hides do not [belong] to the Kohanim; after they were flayed, their hides [belong] to the Kohanim. Said R’ Chanina, the administrator of the Kohanim: In [all] my days I never saw a hide being taken out to the place of burning. Said R’ Akiva: From his words we learn that one who flays a bechor and it is [then] found to be a tereifah, the Kohanim may benefit from its hide. But the Sages say: ‘‘We have not seen’’ is not a proof. Rather, it is taken out to the place of burning.