Mischna zu Schemot 13:13

These may be given to any priest:Devoted things (haramim); Firstlings; The redemption of the first born; The [lamb substituted as] ransom for the firstling of a donkey; The shoulder, the two cheeks and the maw; The first of the fleece; Oil [fit only] for burning; Consecrated food [which must be eaten] within the Temple; And bikkurim. Rabbi Judah prohibits bikkurim. Vetches of terumah: Rabbi Akiva permits, But the sages prohibit.

Rabbi Joshua and Rabbi Zadok testified concerning the redemption (lamb) of a firstborn donkey, that if it died, the priest receives nothing, Whereas Rabbi Eliezer says: the owner must bear the responsibility as with the five selas [in the case] of a [firstborn] son. But the Sages say: he bears no responsibility any more than in the case of the redemption of second tithes.