and what does it mean by the phrase: After flaying? It means before the moment the offerings became fit for flaying, and after the moment they became fit for flaying, i.e., before and after the sprinkling of the blood.

The Gemara clarifies: What is the opinion of Rabbi Yehuda HaNasi, and what is the opinion of Rabbi Elazar, son of Rabbi Shimon? Their opinions are as it is taught in a baraita: Rabbi Yehuda HaNasi says: The blood effects acceptance of the hide by itself, after it has been flayed, even if the flesh is disqualified. And if, when the hide is still with the flesh, a disqualification appears on the flesh, whether before the sprinkling of the blood or after the sprinkling of the blood, then the halakha with regard to the hide is parallel to the halakha with regard to the flesh: Both are burned.

Rabbi Elazar, son of Rabbi Shimon, says: The blood does not effect acceptance of the hide by itself. And if, when the hide is still with the flesh, a disqualification appears on the flesh before the sprinkling of the blood, then the halakha with regard to the hide is parallel to the halakha with regard to the flesh: Both are burned. If a disqualification develops on the flesh after the sprinkling of the blood, the flesh was already accepted for a time. Therefore, even though the flesh is disqualified, the priest may flay the animal before it is burned, and its hide goes to the priests.

The Gemara suggests: Shall we say that Rabbi Yehuda HaNasi and Rabbi Elazar disagree about the same principle as do Rabbi Eliezer and Rabbi Yehoshua? As it is taught in a baraita: The verse states: “And you shall offer your burnt offerings, the flesh and the blood, upon the altar of the Lord your God” (Deuteronomy 12:27). Rabbi Yehoshua says: The verse teaches that if there is no blood sprinkled on the altar, no flesh may be burned on the altar, and if there is no flesh to be burned on the altar, no blood may be sprinkled on the altar.

Rabbi Eliezer says: The blood must be sprinkled even if there is no flesh, as it is stated in the continuation of the verse: “And the blood of your sacrifices shall be poured out against the altar of the Lord your God, and you shall eat the flesh.” If so, what is taught when the verse states: “And you shall offer your burnt offerings, the flesh and the blood”? It is stated to tell you: Just as blood is placed on the altar by sprinkling, so too, the flesh is placed on the altar by tossing. Consequently, you learn that there is a space between the ramp and the altar, such that the priest must toss the flesh from the edge of the ramp.

The Gemara explains: Shall we say that the one who says that the hide is accepted independent of the flesh holds in accordance with the opinion of Rabbi Eliezer, that the blood is sprinkled independent of the flesh, and the one who says that the hide is not accepted independent of the flesh holds in accordance with the opinion of Rabbi Yehoshua, that if there is no flesh then the blood is not sprinkled?

The Gemara rejects this: According to the opinion of Rabbi Eliezer, who holds that the blood may be sprinkled even if the flesh is disqualified, everyone agrees that this sprinkling effects acceptance of the hide. When they disagree, it is according to the opinion of Rabbi Yehoshua.

The one who says that the hide is not accepted independently, i.e., Rabbi Elazar, son of Rabbi Shimon, holds in accordance with the straightforward meaning of the statement of Rabbi Yehoshua; once the flesh is disqualified, the blood cannot be sprinkled and does not effect acceptance of the hide. The one who says that the hide is accepted, i.e., Rabbi Yehuda HaNasi, could say to you: Rabbi Yehoshua says only there that the blood may not be sprinkled in a case where nothing but the flesh was at stake, where there is no loss for the priests, who never receive meat from burnt offerings. But in cases where the hide would go to waste, where there is a loss for the priests, perhaps even Rabbi Yehoshua concedes that the blood effects acceptance.

This latter interpretation of Rabbi Yehoshua’s opinion with regard to the hides is just as it is with regard to disqualified flesh after the fact. As we learned in a baraita: If the flesh contracted ritual impurity or was disqualified, or if it emerged beyond the curtains delineating its designated area, Rabbi Eliezer says: The priest must nevertheless sprinkle the blood on the altar. Rabbi Yehoshua says: The priest may not sprinkle the blood on the altar. And Rabbi Yehoshua concedes that if the priest nevertheless sprinkled the blood, the offering is accepted after the fact. Apparently, the sprinkling is sufficiently valid to effect acceptance of the hide.

§ The mishna teaches: Rabbi Ḥanina, the deputy High Priest, said: In all my days, I never saw a hide going out to the place of burning. The Gemara challenges: And is it so that he did not see? Aren’t there bulls that are burned and goats that are burned together with their hides as a matter of course?

The Gemara answers: We are not saying that Rabbi Ḥanina never saw hides go out to be burned in accordance with their mitzva; he certainly did. Rather, he never saw hides being burned because the offering was disqualified.

The Gemara challenges: But isn’t there a case where an offering is disqualified before flaying and before the sprinkling of the blood, in which case all agree that the animal is burned with its hide? The Gemara answers: We are saying that Rabbi Ḥanina never saw a hide go out stripped from its flesh.

The Gemara challenges: But isn’t there a case where an offering is disqualified after the flaying of the hide and before the sprinkling of the blood, in which case the hide is burned according to the opinion of Rabbi Elazar, son of Rabbi Shimon, who says: The blood does not effect acceptance of the hide by itself?

The Gemara answers: Rabbi Ḥanina holds in accordance with the opinion of Rabbi Yehuda HaNasi, that the blood does effect acceptance of the hide in such a case, and so it would not be burned. And if you wish, say instead that you can even interpret the opinion of Rabbi Ḥanina in accordance with the opinion of Rabbi Elazar, son of Rabbi Shimon, as Rabbi Yehuda HaNasi concedes that the flaying is not done before the sprinkling, and so in practice Rabbi Ḥanina never saw a hide that was flayed before the offering was disqualified.

The Gemara challenges: But isn’t there the case of an animal that, after the hide was flayed and the blood was sprinkled, was found to have a wound in its intestines rendering it a tereifa, in which case the offering was already disqualified when the blood was sprinkled?

The Gemara answers: Rabbi Ḥanina holds that in the case of an animal that was found to be a tereifa due to a wound in its intestines, the sprinkling of the blood nevertheless effects acceptance, because the wound was unknown at the time of the sprinkling. The language of the mishna is also precise, as it teaches: Rabbi Akiva said: From the statement of Rabbi Ḥanina, the deputy High Priest, we learned that in a case where one flays the firstborn offering, and the animal is later discovered to be a tereifa, the halakha is that the priests may derive benefit from its hide. This indicates that the sprinkling of the blood effects acceptance if the wound was unknown. The Gemara affirms: Indeed, learn from the mishna that this is so.

The Gemara challenges: But if this is what Rabbi Ḥanina meant, then what is Rabbi Akiva teaching us? His statement seems unnecessary. The Gemara answers: This is what Rabbi Akiva is teaching us: This halakha applies not just in the Temple but even in the outlying areas, e.g., with regard to a blemished firstborn animal, which is slaughtered outside the Temple. If it is discovered to be a tereifa before its slaughter, it must be buried with its hide, but if it is slaughtered and later discovered to be a tereifa, then its slaughter renders the hide permitted to the priests, just as the sprinkling of the blood renders the hide permitted in the Temple.

Rabbi Ḥiyya bar Abba says that Rabbi Yoḥanan says: The halakha is in accordance with the opinion of Rabbi Akiva. The Gemara adds: And even Rabbi Akiva said this halakha only in a case where an expert verified the firstborn animal’s blemish and permitted it to be slaughtered. But if an expert did not permit it, then its slaughter does not render the hide permitted to the priest.

The Gemara concludes: And the halakha is in accordance with the statement of the Rabbis, not Rabbi Akiva. Therefore, the flesh is discarded by burial and the hide by burning.

MISHNA: With regard to bulls that are burned, i.e., the bull of Yom Kippur, the bull of the anointed priest, and the bull brought for an unwitting communal sin, which are burned after their blood is sprinkled and their sacrificial portions burned on the altar, and goats that are burned, i.e., the goat of Yom Kippur and the goat brought for the unwitting communal transgression of the prohibition against idol worship, when they are burned in accordance with their mitzva, they are burned in the place of the ashes (see Leviticus 4:12) outside of Jerusalem, and they render the garments of the priests who tend to their burning impure (see Leviticus 4:25). And if these offerings are not burned in accordance with their mitzva because they were disqualified, and offerings that are disqualified are also burned, they are burned in the place of burning in the bira, and they do not render the garments of the priests who tend to their burning impure.