Rabbi Yoḥanan wondered about Rabbi Oshaya’s explanation of the mishna: And does one say to a person: Arise and sin in order that you may gain? Even if consecrated property can be desacralized intentionally, one is not allowed to redeem an animal designated to be an offering. Rather, Rabbi Yoḥanan says: The mishna does not refer to redeeming an unblemished animal but to a case where the one who found the animal waits for it until it develops a blemish. At that point it would no longer have inherent sanctity but merely sanctity that inheres in its value, so the animal may be redeemed. And he brings two unblemished animals of the same value, and stipulates that if the animal he found was a burnt-offering, the first animal should be a burnt-offering in its stead while the other should be a voluntary peace-offering. And if the animal he found was a peace-offering, the second animal should be a peace-offering in its stead and the first should be a voluntary burnt-offering. After doing so he may eat the animal he found.

The Gemara continues to clarify the mishna. The Master says (55a): Males are presumed to be burnt-offerings, as only males may be brought as burnt-offerings. The Gemara asks: Why should a male necessarily be a burnt-offering; perhaps it is a thanks-offering, which can also be brought from a male animal? The Gemara answers: The mishna means that he must also bring a third animal and make a similar stipulation, that it should be either a thanks-offering in its stead or a voluntary one. The Gemara asks: But if he brings a third animal as a thanks-offering, doesn’t a thanks-offering require the bringing of bread as well? The Gemara answers: He brings bread as well.

The Gemara asks: But perhaps it is a guilt-offering, which is also brought only from male animals? The Gemara answers: The animal for a guilt-offering is in its second year, and the mishna is referring to a case where an animal in its first year was found. The Gemara asks: But perhaps it is the guilt-offering of a leper or the guilt-offering of a nazirite, which are brought from animals in their first year? The Gemara answers: Lepers and nazirites are not common, and there is no need to be concerned about that possibility.

The Gemara asks: But perhaps it is a Paschal offering, which is also brought from male animals? The Gemara answers: That is not likely, because with regard to a Paschal offering, if it is up to or in its time to be slaughtered, the owners carefully guard it to prevent it from going missing. And if it is a Paschal offering that is not offered in its proper time, but was left over and is offered later, it has the same halakha as a peace-offering.

The Gemara asks: And perhaps the animal he found is a firstborn animal, which can only be brought from male animals, or animal tithe, which can brought from male animals? The Gemara answers: With regard to which halakha would the possibility that it is a firstborn or animal tithe need to be taken into account? It is with regard to the halakha that one is permitted to eat them in their blemished state, as firstborns and animal tithes do not need to be redeemed if they develop a blemish, but are eaten as such. These found animals as well are eaten only in their blemished state, as one may not redeem and eat them until they develop a blemish, as explained previously.

The Master says above: Females are presumed to be peace-offerings, as it is permitted to bring a female peace-offering. The Gemara asks: Perhaps it is a thanks-offering, which can also be brought from female animals? The Gemara answers: The mishna means that he must also bring a third animal and make a similar stipulation, that it is either a thanks-offering in the stead of the found animal, or a gift offering. The Gemara asks: But if he brings a third animal as a thanks-offering, doesn’t a thanks-offering require the bringing of bread as well? The Gemara answers: He brings bread as well.

The Gemara asks: But perhaps it is a sin-offering, as it is permitted to bring a female sin-offering? The Gemara answers: The animal for a sin-offering is always in its first year, and the mishna is referring to a case where an animal in its second year was found. The Gemara asks: But perhaps it was a sin-offering whose year had passed without having been sacrificed? The halakha in such a case is that the animal is left to die. The Gemara answers: Such a case is not common, and there is no need to be concerned about such a possibility.

The Gemara asks: This is the case if the animal was in its second year, but what is the halakha if it was found when it was in its first year? The Gemara answers: It is taught in a baraita: Ḥananya ben Ḥakhinai says: If one found a goat in its first year, it is brought as a sin-offering. The Gemara asks: Can it enter your mind that it is brought as a sin-offering? How can he sacrifice the animal as a sin-offering due to a mere possibility that it had been designated as a sin-offering? One cannot bring a voluntary sin-offering. Rather, Abaye says: He treats it as though it were a sin-offering, i.e., he conveys it into a cell and it dies on its own. Since it might be a lost sin-offering, it must be left to die.

The Sages taught (Tosefta, Ma’aser Sheni 1:15): One may not purchase an animal with second-tithe money outside of Jerusalem,