Midrasch zu Wajikra 27:10
לֹ֣א יַחֲלִיפֶ֗נּוּ וְלֹֽא־יָמִ֥יר אֹת֛וֹ ט֥וֹב בְּרָ֖ע אוֹ־רַ֣ע בְּט֑וֹב וְאִם־הָמֵ֨ר יָמִ֤יר בְּהֵמָה֙ בִּבְהֵמָ֔ה וְהָֽיָה־ה֥וּא וּתְמוּרָת֖וֹ יִֽהְיֶה־קֹּֽדֶשׁ׃
Er darf es nicht vertauschen und es nicht auswechseln, ein gutes für ein schlechtes oder ein schlechtes für ein gutes; wenn er aber auswechselt Vieh um Vieh, so soll es und das dafür eingewechselte heilig sein.
Sifra
2) I might think that dedications to Temple maintenance (bedek habayith) are (also) susceptible of substitution (viz. Vayikra 27:10) it is, therefore, written "offering" — to exclude dedications to Temple maintenance, which are not offerings.
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3) I would then exclude dedications to Temple maintenance, which are not offerings, but I would not exclude communal dedications (of offerings); it is, therefore, written (Vayikra 27:10) "He shall not exchange it." I would then exclude communal offerings, but I would not exclude offerings in partnership; it is, therefore, written (again) "and he shall not substitute for it" — An individual can make a substitution, but not the community or partners.
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5) (Vayikra 27:10) "and he shall not substitute for it." The consecrated animal is susceptible of substitution, but not its substitute. R. Yehudah said: And the offspring (consecrated animals) are not susceptible of substitution.
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