משנה אויף ויקרא 27:27

If he does not wish to redeem it, he breaks its neck from behind with a large knife and buries it. The mitzvah of redemption takes priority over the miztzah of breaking its neck, for it says: “And if you don’t redeem it, you must break its neck” (Exodus 13:13). The mitzvah of designation takes priority over the mitzvah of redemption, for it says: “Who has betrothed her to himself, he must let her be redeemed” (Exodus 21:8). The mitzvah of yibbum is prior to the mitzvah of halitzah. [This was so] at first when they intended to carry out the mitzvah. But now that they do not intend to carry out the mitzvah, the [rabbis] have said: the mitzvah of halitzah takes priority over the mitzvah of yibbum. The mitzvah of redemption [of an unclean animal whose value has been dedicated to the Temple] is upon the owner. He takes priority over any other man, for it says: “If it is not redeemed, then it shall be sold according to your evaluation” (Leviticus 27:27).