레위기 4:32 미슈나 참조: Mishnah Keritot

If a man set aside his hatat and then died, his son should not offer it after him. A man may not offer [what was set apart] for one sin for another sin. Even if he had set apart [the hatat] for forbidden fat that he had eaten yesterday, he may not offer it for forbidden fat that he has eaten today, for it is said, “His offering ... for his sin” (Leviticus 4:28) the offering must be for that particular sin.

Rabbi Shimon says: lambs are mentioned before goats in all places. You might think that it is because they are choicer, therefore Scripture states, “And if he brings a lamb as his offering,” (Leviticus 4:32) to teach that both are equal. Turtle-doves are mentioned before young pigeons in all places. You might think that it is because they are choicer, therefore Scripture states, “A young pigeon or a turtle-dove for a hatat,” (Leviticus 12:6) to teach that both are equal. The father comes before the mother in all places. You might think that it is because the honor due a father is greater than the honor due a mother, therefore Scripture states, “A man shall fear his mother and his father,” (Leviticus 19: to teach that both are equal. But the sages have said: the father comes before the mother in all places, because both a son and his mother are obligated to honor the father. And so it is also with the study of Torah; if the son has been worthy [to sit] before the teacher, the teacher comes before the father in all places, because both a man and his father are obligated to honor the teacher.