Midras Imamat 27:10: Sifra

לֹ֣א יַחֲלִיפֶ֗נּוּ וְלֹֽא־יָמִ֥יר אֹת֛וֹ ט֥וֹב בְּרָ֖ע אוֹ־רַ֣ע בְּט֑וֹב וְאִם־הָמֵ֨ר יָמִ֤יר בְּהֵמָה֙ בִּבְהֵמָ֔ה וְהָֽיָה־ה֥וּא וּתְמוּרָת֖וֹ יִֽהְיֶה־קֹּֽדֶשׁ׃

Ia tidak boleh menggantinya atau menukarnya, yang baik dengan yang buruk atau yang buruk dengan yang baik. Jika ia tetap menukar seekor hewan dengan hewan lain, maka hewan itu dan hewan penggantinya kedua-duanya akan menjadi kudus.

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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Sifra

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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Sifra

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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