The bull, the rams, the lambs, and the goat are not essential to the [validity of the] bread, nor is the bread essential to their [validity]. The bread is essential to the [validity of the] lambs, but the lambs are not essential to the [validity of the] bread; [these are] the words of R’ Akiva. Said Shimon ben Nannas: Not so; rather the lambs are essential to the [validity of the] bread while the bread is not essential to the [validity of the] lambs. For we find that when Israel was in the Wilderness for forty years, the lambs were offered without bread; therefore, now too the lambs can be offered without bread. Said R’ Shimon: The halachah follows the words of Ben Nannas, but not for his reason. For whatever is mentioned in the Book of Numbers was offered in the Wilderness, and whatever is mentioned in Leviticus was not offered in the Wilderness; once they came to the Land [of Israel], both these and those were offered. Why [then] do I say that lambs may be offered without bread? Because the lambs render themselves permissible without bread, [but the] bread without the lambs has nothing to render it permissible.