Rujukan Mishnah untuk Imamat 27:32: Mishnah Zevachim, Mishnah Bekhorot, Mishnah Temurah & Mishnah Nedarim

Yose ben Honi says: [Sacrifices] slaughtered in the name of a pesah or a hatat are invalid. Shimon the brother of Azariah says: if one slaughtered them under a higher designation than their own they are valid; under a lower designation than their own, they are invalid. How so? If one slaughtered most sacred sacrifices under the designation of lesser sacrifices, they are invalid; [but] if one slaughtered lesser sacrifices under the designation of most sacred sacrifices, they are valid. If one slaughtered a bekhor or a tithe in the name of a shelamim, it is valid, but if one slaughtered a shelamim in the name of a bekhor or tithe, it is invalid.

If one donkey had given birth before and one had not given birth before and they gave birth to two males, he gives one lamb to the priest. [If they gave birth to] a male and a female, he sets aside one lamb [which he keeps] for himself. For it says, “And the firstling of a donkey you shall redeem with a lamb” (Exodus 34:20), [the lamb can come either] from the sheep or the goats, male or female, large or small, unblemished or blemished. He can redeem with the same lamb many times. [And the lamb] enters the pen to be tithed. If it dies [before he gives it to the priest], he can benefit from it.

Birds and menahot do not make a substitute, since it only says “a beast” (Leviticus 27:10). A congregation or partners cannot make a substitute, since it says: “He shall not substitute for it” an individual can make a substitute but a congregation or partners cannot make substitute. One cannot make a substitute with [objects] dedicated for Temple repairs. Rabbi Shimon said: Now is not tithe included [in the laws of substitutes]? Then why was it specially mentioned? In order to make a comparison with it: tithe is a private offering, it thus excludes congregational offerings. And tithe is a dedication for the altar, it thus excludes offerings dedicated for Temple repairs.