출애굽기 34:20의 미슈나
וּפֶ֤טֶר חֲמוֹר֙ תִּפְדֶּ֣ה בְשֶׂ֔ה וְאִם־לֹ֥א תִפְדֶּ֖ה וַעֲרַפְתּ֑וֹ כֹּ֣ל בְּכ֤וֹר בָּנֶ֙יךָ֙ תִּפְדֶּ֔ה וְלֹֽא־יֵרָא֥וּ פָנַ֖י רֵיקָֽם׃
나귀의 첫 새끼는 어린 양으로 대속할 것이요 그렇게 아니하려면 그 목을 꺾을 것이며 네 아들 중 장자는 다 대속할지며 빈 손으로 내 얼굴을 보지 말지니라
Mishnah Eduyot
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.
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