[The law of] ‘‘it and its offspring’’ applies both in the Land [of Israel] and outside the Land, when the Temple exists and when the Temple does not exist, to unconsecrated animals and to consecrated animals. How so? [If] one slaughters ‘‘it and its offspring’’ which are: 1) unconsecrated animals outside [the Temple confines], both of them are fit, and the second one incurs forty lashes; 2) consecrated animals outside — the first one is liable to kares, and both are unfit, and both incur forty lashes; 3) unconsecrated animals inside — both are unfit, and the second one incurs forty lashes; 4) consecrated animals inside — the first one is fit and he is exempt, and the second one incurs forty lashes and it is unfit.