All [people] can make a temurah, both men and women. [This is] not [to say] that one is permitted to perform a temurah act, rather, that if he did perform a temurah act, it is effective, and he receives forty [lashes].  Kohanim can make a temurah with [offer- ings] of their own, and Yisraelim can make a temurah with [offerings] of their own. [However,] Kohanim cannot make a temurah with a chatas, with an asham, or with a bechor. R’ Yochanan ben Nuri said: But why can [the Kohen] not make a temurah with a bechor? R’ Akiva said to him: A chatas and an asham [are] gifts to the Kohen, and a bechor [is] a gift to the Kohen; just like [the Kohen] cannot make a temurah with a chatas or an asham, so too he should not [be able to] make a temurah with a bechor. R’ Yochanan ben Nuri said to [R’ Akiva]: What [difference does it make] to me that [the Kohen] cannot make a temu- rah with a chatas or asham, in which [the Kohanim] receive no rights during [the animal’s] lifetime; will you say [the same] with regard to a bechor, in which [the Kohanim] do receive rights during its lifetime? R’ Akiva said to him: But it has already been stated: then it and its substitute shall be holy. Where did sanctity devolve upon [the original sacrifice]? In the owner’s house; so too, a temurah [act is effective only when the original offering] is in the owner’s house.

We can make a temurah from cattle to [animals of] the flocks, and from [animals of] the flocks to cattle; from sheep to goats, and from goats to sheep; from males to females, and from females to males; from unblemished animals to blemished animals, and from blemished animals to unblemished animals, for it is stated: He shall not exchange it nor shall he substitute it [whether] good for bad or bad for good. What is [the case] of good for bad? [A case of] blemished [animals] whose conse- cration preceded their blemish.  We can make a temurah [by substituting] one [unconsecrated animal] for two [consecrated animals], and two for one, [and even by substituting] one for a hundred, and a hundred for one. R’ Shimon says: One cannot make a temurah except one for one, for it is stated: then it and its substitute [shall be holy]; just as “it” is a single animal, so too its substitute is a single animal.