[If] one sets aside a [lamb for] redemption of a firstborn donkey, and it dies —- R’ Eliezer says: One is responsible for it, as with the five selaim of the son. The Sages, however, say: One is not responsible for it, as with the redemption of maaser sheni. R’ Yehoshua and R’ Tzadok testified concerning the redemption of a firstborn donkey that died, that there is nothing here for a Kohen.  If the firstborn donkey dies —- R’ Eliezer says: It must be buried, and benefit may be derived from the lamb. The Sages, however, say: It need not be buried, and the lamb belongs to a Kohen.