The hides of the offerings of lesser holiness [belong] to the owners [of the offering], while the hides of the most holy offerings [belong] to the Kohanim. [This can be demonstrated by means of] a kal vachomer — if [in the case of] an olah offering, [in] which they do not acquire the right to its meat, [yet] they acquire a right to its hide; [then in the case of] the most holy offerings, [in] which they do acquire the right to its meat, does it not follow that they acquire the right to its hide! The Altar cannot serve as a refutation, since it does not receive the hide at all.

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.