Midrash su Levitico 27:10

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.

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.

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.

6) "good by bad or bad by good": Whole animals by blemished ones, or blemished ones by whole ones. Whence is it derived that "bad" signifies "blemished"? From (Devarim 17:1) "You shall not sacrifice to the L–rd your G d an ox or a sheep in which there is a blemish, any bad thing." "and if he substitutes substitutes": to include women (in the laws of substitution). "and if he substitutes, substitutes": to include the heir. "beast for beast": one (non-sacred beast) for two (sacred ones), or two (non-sacred ones) for one (sacred one), one for a hundred or a hundred for one. R. Shimon says: (One) beast for (one) beast, and not (one) beast for (many) beasts. They said to him: (One) beast is called a beast, and many beasts are called a beast, as it is written (Yonah 4:11) "and many beast."

7) "beast for beast": not beast for birds and not birds for beast, and not beast for meal-offerings and not meal-offerings for beast, and not beast for them.

8) "beast for beast": and not beast for fetuses, and not fetuses for beast, and not limbs for fetuses, and not fetuses for limbs, and not limbs for whole animals and not whole animals for them.

9) R. Yossi says: Limbs are substituted for whole animals, but whole animals are not substituted for them. R. Yossi said: Is it not true of consecration that if one said: Let the foot of this beast be a burnt-offering, that the whole beast becomes a burnt-offering? In the same way, if he said: Let the foot of this (beast) be in place of that, then the whole beast becomes a substitute for it.

10) "then it and its substitute shall be holy": Where does the holiness "take"? In the house of the owner, (but once it has been given to the Cohein, he cannot substitute for it). So it is with the substitute.

11) (From this verse we learn that) a bechor can be substituted for in the house of the owner, but not in the house of the Cohein. These are the words of R. Akiva. R. Yochanan asked: Why can (the Cohanim) not make a substitute for the bechor? R. Akiva answered: A sin-offering and a guilt-offering are a gift to the Cohein, and a bechor is a gift to the Cohein. Just as there is no substitution for a sin-offering and a guilt-offering, so, there is no substitution for a bechor. R. Yochanan b. Nuri: Why can he not substitute for a sin-offering and a guilt-offering? Because he does not own them while they are alive — as opposed to a bechor, which he does own while it is alive! R. Akiva: You refuted the rationale, but how will you refute the verse, "then it and its substitute will be holy"? Just as the holiness "takes" in the house of the owner, so, substitution takes place in the house of the owner, (and not in the house of the Cohein).

12) And once it (bechor, or sin-offering, or guilt-offering) has been given to the Cohein, it is not susceptible of substitution.

13) "then it and its substitute shall be holy": The sacred (animal) is susceptible of substitution, but not its substitute.

14) (The verse is needed,) for (without it) would it not follow otherwise, viz.: If a consecrated animal, where consecrations does not "take" (ab initio) in an animal with a fixed blemish, is susceptible of substitution, then a substituted animal, where consecration does "take" in an animal with a fixed blemish, how much more so should it be susceptible of substitution! It must, therefore, be written "then it … shall be holy" — the holy is susceptible of substitution, but the substitute is not susceptible of substitution.

15) "shall be holy": We are hereby taught that holiness "takes" upon it (the substitute even) with a fixed blemish. (And the verse is needed,) for (without it) would it not follow otherwise, viz.: If in a holy (animal), which is susceptible of substitution, consecration does not "take" (ab initio) in an animal with a fixed blemish, then a substitute, which is not susceptible of substitution, how much more so should consecration not "take" in an animal with a fixed blemish! It must, therefore, be written "shall be holy." We are hereby taught that holiness "takes" upon it (the substitute) even with a fixed blemish.

16) R. Yossi b. R. Yehudah says: "shall be holy": to equate unwitting (consecration) to witting.

… And He said to him ‘go away to the land of Moriah and bring him up there for a burnt offering’ (Bereshit 22:2) What is the land of Moriah? There is a whole bundle of Sages here, each saying their own answer. R’ Yanai says ‘what is Moriah? The place from which awe and fear (morah and yirah) go out to the world,’ “You are feared, O God, from Your Sanctuary…” (Tehillim 68:36) R’ Chiya the elder says ‘the land from which instruction (hora’ah) goes out to the world,’ as it says “…for out of Zion shall the Torah come forth…” (Yeshayahu 2:3) Another explanation: the land from which, in the future, the Holy One will teach that the wicked should descend to gehinnom, as it says “Like sheep, they are destined to the grave; death will devour them, and the upright will rule over them in the morning, and their form will outlast the grave…” From where? “…his dwelling place (zevul).” (Tehillim 49:15) Another explanation of the land of Moriah. R’ Yehoshua ben Levi said ‘the land from which the righteous teach (morim) and make decrees upon the Holy One which He does,’ as it says “…and David and the elders, covered with sackcloth, fell upon their faces. And David said to God, "Did I not say to count the people?…I beg that Your hand be against me and against my father's house, but not against Your people for a plague." (Divre HaYamim I 21:16-17) Another explanation of the land of Moriah. R’ Yehudah bar Padiiya said ‘Moriah - he said to Gd, where is it? He replied – to the land which I will show (mareh) you.’ Another explanation of Moriah. Avraham said to Gd, Master of the World! But am I fit to offer sacrifices? Am I a kohen? Let Shem the High Priest come and receive him from me. The Holy One replied to him – when you arrive at the place I will sanctify you and make you into a kohen. What is the meaning of Moriah? In exchange (temurah) for Shem. His replacement, as it says “He shall not exchange it or offer a substitute for it…” (Vayikra 27:10) Another explanation. What is Moriah? R’ Pinchas said ‘the land in which the master (maruto) of the world dwells,’ as it says “…and My eyes and My heart shall be there at all times.” (Melachim I 9:3) Another explanation. What is Moriah? R’ Shimon bar Yochai said ‘the land which was adorned opposite the altar above “…or cast down… (yaro yireh)” (Shemot 19:13) Another explanation. The land in which the incense is offered – “I will go to the mountain of myrrh (mor)…” (Shir HaShirim 4:6)