Tosefta para sa Levitico 4:3

אִ֣ם הַכֹּהֵ֧ן הַמָּשִׁ֛יחַ יֶחֱטָ֖א לְאַשְׁמַ֣ת הָעָ֑ם וְהִקְרִ֡יב עַ֣ל חַטָּאתוֹ֩ אֲשֶׁ֨ר חָטָ֜א פַּ֣ר בֶּן־בָּקָ֥ר תָּמִ֛ים לַיהוָ֖ה לְחַטָּֽאת׃

Kung ang pinahirang saserdote ang magkasala, na nagdudulot ng pagkakasala sa bayan, maghahandog siya para sa kasalanang kanyang nagawa ng isang batang toro na walang kapintasan sa Walang-Hanggan bilang handog para sa kasalanan.

Tosefta Parah

A bull of twenty-four months and one day, behold, that is a "wholly sound bull," and Rabbi Eliezer says, we give him thirty more days after twenty-four months, for wherever it says "a young bull of the herd" (see Lev. 4:3), it means a two year-old. If it just says "bull," that is a three year-old, up until a five year-old. Rabbi Yosei HaGalili says, bulls must be two (sh'tayim) years old, as it is said (Num. 8:8), "And a bull sheni, a young of the herd, take for a sin-offering." They said to him, it doesn't mean sheni as in "two"; rather, sheni as in "second" [in comparison] to the "first." Just as the first [bull] is not eaten, so too the second bull is not eaten. Said Rabbi Shimon, why is a sin-offering like an intercessor (p'raklit)? For it enters [the palace] to appease [the king]. [After] the intercessor has appeased [the king], the present (i.e., the burnt-offering) follows.
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