Комментарий к Вайикра 22:28

אתו ואת בנו [AND WHETHER IT BE AN OX OR A SHEEP YE SHALL NOT SLAUGHTER] IT AND ITS YOUNG [BOTH IN ONE DAY] — This law applies only to the female parent, although Scripture uses the masculine term אתו — that it is forbidden to slaughter the dam and its male or female young in one day, but it does not apply to the male parent, and it is permissible to slaughter the father animal and its young whether male or female in one day (Chullin 78b; cf. also Onkelos).

AND WHETHER IT BE OF THE HERD OR FLOCK, ‘OTHO V’ETH B’NO’¹⁵³Literally: “him and his young” — in the masculine. Since the law, as will be explained, applies only to the mother and the young, the question appears why Scripture uses here the masculine. Ramban will further on explain it. (IT AND ITS YOUNG) YE SHALL NOT SLAUGHTER IN ONE DAY. “[The law] applies only in the case of the female parent, it being forbidden to slaughter the dam and its male young, or the dam and its female young, but it does not apply to the male parent, and it is therefore permissible to slaughter the male parent and his young.” This is Rashi’s language.
The Rabbi [Rashi] thus decided that the conclusive decision of the law is in accordance with the opinion of the Sage¹⁵⁴Rabbi Yehudah (Chullin 79 a). who says that we do not take into consideration the male parentage [of animals]. And such also is the opinion of Onkelos [who translated: “and whether it be the dam or the ewe, her and her young ye shall not slaughter in one day”]. This is the correct decision [reached] in the Gemara [of Tractate Chullin]¹⁵⁵Ibid. concerning the law of “It and its young.” But the way of Scripture when mentioning specifically the female [of the herd], is to call it parah (cow),¹⁵⁶Genesis 32:16, etc. and if so it would have been proper that Scripture say, “and whether it be parah (cow) or ewe, her and her young.” But since He had mentioned [at the beginning of this section], When any of the herd, or a sheep or a goat is brought forth,¹⁵⁷Verse 27. and He mentioned the dam and its young by saying, then it shall be seven days under its dam,¹⁵⁷Verse 27. He therefore states [in the verse before us] that concerning these kinds of animals mentioned, namely, the herd and the flock, there is yet another commandment that it and its young mentioned above, must not be slaughtered in one day [and thus it is self-evident that the law applies only to the female parent].

אותו ואת בנו, “it together with its offspring.” This legislation applies only to the females of the species, not to the males. [Although according to the masculine mode employed by the Torah we might have been misled. Ed.] Nachmanides writes that actually we could have expected the Torah to write instead of the words שור או כשב או עז, the feminine equivalent i.e. פרה או כבשה אותה ואת בנה, the reason why the Torah did not do so was that the paragraph began with the legislation that the species cattle and sheep etc., must not be used as sacrifices on the same day.