From funds consecrated for a ewe lamb we may bring a she-goat; from funds consecrated for a she-goat [we may bring] a ewe lamb; from funds consecrated for a ewe lamb or a she-goat [we may bring] turtledoves or young pigeons; from funds consecrated for turtledoves or young pigeons [we may bring] a tenth of an ephah. How so? [If] he set aside [money] for a ewe lamb or a she-goat, and then became poor, he may bring birds; [if] he became [still] poorer, he may bring a tenth of an ephah. [If] he set aside [money] for a tenth of an ephah, and then became prosperous, he must bring birds. [If] he became [still] more prosperous, he must bring a ewe lamb or a she-goat. [If] he set aside a ewe lamb or a she-goat, and it developed a blemish, if he wishes, he may bring birds from their proceeds. [If] he set aside a bird and it became blemished, he may not bring for its proceeds a tenth of an ephah, for a bird has no redemption.

R’ Shimon says: Everywhere, lambs are mentioned before goats. I would think [that this is] because they are preferable to them. [Therefore,] Scripture states (Lev. 4:32): And if he bring a lamb for a chatas. This teaches [us] that both are equal. Everywhere, turtledoves are mentioned before young pigeons. I would think [that this is] because they are preferable to them. [Therefore,] Scripture states (Lev. 12:6): And a young pigeon or a turtledove for a chatas. This teaches [us] that both are equal. Everywhere, the father is mentioned before the mother. I would think that the father’s honor exceeds the mother’s honor. [Therefore,] Scripture states (Lev. 19:3): Every man shall fear his mother and his father. This teaches [us] that both are equal. But the Sages said: Everywhere, the father takes precedence to the mother, because [both] he and his mother are obligated to honor his father. And so it is with the study of Torah: If the son gained much [while sitting] before the teacher, he precedes the father in all matters, because [both] he and his father are obligated to honor his teacher.