Meilah3: 1
וְלַד חַטָּאת, וּתְמוּרַת חַטָּאת, וְחַטָּאת שֶׁמֵּתוּ בְעָלֶיהָ — יָמוּתוּ. שֶׁעָבְרָה שְׁנָתָהּ, וְשֶׁאָבְדָה וְשֶׁנִּמְצֵאת בַּעֲלַת מוּם, אִם מִשֶּׁכִּפְּרוּ הַבְּעָלִים — תָּמוּת, וְאֵינָהּ עוֹשָׂה תְמוּרָה, וְלֹא נֶהֱנִים, וְלֹא מוֹעֲלִין. וְאִם עַד שֶׁלֹּא כִפְּרוּ הַבְּעָלִים — תִּרְעֶה עַד שֶׁתִּסְתָּאֵב, וְתִמָּכֵר וְיָבִיא בְדָמֶיהָ אַחֶרֶת, וְעוֹשָׂה תְמוּרָה, וּמוֹעֲלִים בָּהּ.
The offspring of a chatas, the temurah of a chatas, and a chatas whose owners have died are left to die. [Regarding a chatas] whose year has passed and [one] that was lost and [then] found blemished: If after the owners have atoned for their sin, it is left to die, and it does not make a temurah, and it is forbidden for benefit but is not subject to me’ilah; but if before the owners have atoned for their sin, it is left to graze until it develops a blemish, and it is [then] sold and [the owner] purchases another chatas with its proceeds, and [the original chatas] makes a temurah and is subject to me’ilah.