I might have thought that the priests have no right to its hide. Therefore, the verse states: “The hide of the burnt offering,” to teach that in any case where the offering is not disqualified, the priests acquire its hide, even if it did not satisfy the owner’s obligation.

And from the phrase “the hide of the burnt offering” I have derived only that the priests acquire the hide of the burnt offering. From where do I derive that they acquire the hides of all offerings of the most sacred order? The verse states: “The hide of the burnt offering which he has offered,” which serves to include any offering that the priests sacrifice. If so, one might have thought that I include even offerings of lesser sanctity. Therefore, the verse states: “Burnt offering,” and not simply: Offering, to teach that just as a burnt offering is an offering of the most sacred order, so too the priests acquire the hides only of all offerings of the most sacred order; they do not acquire the hides of offerings of lesser sanctity.

The baraita continues: Rabbi Yishmael says there is a different derivation. From the phrase “the hide of the burnt offering,” I have derived only that the priests acquire the hide of the burnt offering. From where is it derived that they acquire the hides of all offerings of the most sacred order? It is based on a logical inference: Just as in the case of a burnt offering, for which the priests do not acquire its meat, the priests nevertheless acquire its hide, then in the case of offerings of the most sacred order, for which the priests do acquire its meat, is it not logical that they acquire their hides?

One may counter: Let the altar prove that this is not a valid a fortiori inference, as it acquires the meat, and still it does not acquire the hide. One may respond: What is notable about the altar? It is notable in that it does not acquire hides in any instance. Will you say the halakha concerning the altar should teach the halakha concerning the priests, who acquire hides of some of the offerings, as the Torah explicitly grants them the hides of burnt offerings? Rather say: Since the priests acquire hides of some of the offerings, they acquire the hides of all offerings of the most sacred order.

Rabbi Yehuda HaNasi says: There is no need to derive that hides of offerings of the most sacred order go to the priests. We need the verse itself only to teach that this is the halakha with regard to the hide of the burnt offering. As the Torah does not generally require that an offering be flayed, in all other cases the hide of the offering follows the flesh of the offering.

For example, bulls that are burned and goats that are burned must be burned themselves, and their hides burned with them, as the Torah states explicitly (see Leviticus 4:11–12). A sin offering, and a guilt offering, and a communal peace offering are given as a gift to the priest (see Leviticus 7:7); if the priests want, they may flay them and use the hides, and if they do not want to use the hides, they may eat the offerings together with their hides. Offerings of lesser sanctity are given to the owners; if they want, they may flay them and use the hides, and if they want, they may eat the offerings together with their hides.

But with regard to a burnt offering it is stated: “And he shall flay the burnt offering, and cut it into its pieces” (Leviticus 1:6). One might have thought that, because all the flesh of the burnt offering is burned on the altar, the priests have no right to its hide. Therefore, the verse states: “The priest shall have to himself the hide of the burnt offering that he has sacrificed” (Leviticus 7:8).

The phrase “the priest shall have to himself” serves to exclude a priest who immersed that day and a priest who has not yet brought an atonement offering, and an acute mourner, i.e., meaning that they do not receive a share of the hides, just as they do not receive a share of the meat. As one might have thought that although these priests will not acquire the meat, this is because it is for consumption, and they are not permitted to partake of it; but they will acquire the hide, because it is not for consumption. Therefore, the verse states: “Shall have to himself,” to exclude a priest who has not yet brought an atonement offering, and a priest who immersed that day, and an acute mourner.

The Gemara asks: But let the first tanna also derive the halakha logically, as Rabbi Yishmael did. Why did he cite a verse? The Gemara answers: Often when there is a matter that can be derived through an a fortiori inference, the verse nevertheless takes the trouble and writes it explicitly.

And as for Rabbi Yishmael, what does he do with this phrase: “The hide of the burnt offering that he has sacrificed,” from which the first tanna derives the halakha? He holds that it serves to exclude a priest who immersed that day, and a priest who has not yet brought an atonement offering, and an acute mourner, who do not receive a share in the hides.

The Gemara challenges: But let Rabbi Yishmael derive this halakha from the phrase: “Shall have to himself,” as does Rabbi Yehuda HaNasi. The Gemara explains: Rabbi Yishmael conforms to his line of reasoning, that the phrase teaches a different halakha. As Rabbi Yoḥanan says in the name of Rabbi Yishmael: It is stated: “Shall have to himself” (Leviticus 7:8), with regard to a burnt offering, and it is stated: “The priest that makes atonement, he shall have to himself” (Leviticus 7:7), with regard to a guilt offering. The following verbal analogy is derived from here: Just as there, after the blood of a guilt offering is presented, its bones become permitted to the priest for any use, since only the portions intended for consumption on the altar are sacrificed whereas the rest of the animal is given to the priests, so too here, with regard to a burnt offering, its bones that are not attached to the flesh and are therefore not intended for the altar are permitted.

With regard to this verbal analogy the Gemara comments: It must be that those terms are free, i.e., superfluous in their context and therefore available for the purpose of establishing a verbal analogy. As, if they are not free, the verbal analogy can be refuted as follows: What is notable about a guilt offering? It is notable in that its meat is permitted to the priests, unlike the flesh of a burnt offering, which is burned upon the altar, and perhaps this is why the bones of a guilt offering are also permitted. Since the phrase: “Shall have it to himself,” is a superfluous term in each verse, the analogy stands, because a verbal analogy based on free terms cannot be refuted logically.

MISHNA: If any offerings of the most sacred order were disqualified prior to their flaying, their hides do not go to the priests; rather, they are burned together with the flesh in the place of burning. If they were disqualified after their flaying, their hides go to the priests. Rabbi Ḥanina, the deputy High Priest, said: In all my days, I never saw a hide going out to the place of burning.

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 have a wound that would have caused it to die within twelve months [tereifa], the halakha is that the priests may derive benefit [sheye’otu] from its hide. And the Rabbis say: The claim: We did not see, is no proof; rather, if after flaying it is discovered that the animal was unfit before it was flayed, the hide goes out to the place of burning.

GEMARA: The previous mishna (103a) teaches: In the case of any burnt offering for which the altar did not acquire its flesh, e.g., if it was disqualified prior to the sprinkling of its blood, the priests did not acquire its hide. The mishna does not state any qualification, indicating that this is the halakha even if the priest flayed the hide before the sprinkling of the blood on the altar. The Gemara posits: Whose opinion is this? It is the opinion of Rabbi Elazar, son of Rabbi Shimon, who says: The blood does not effect acceptance of the hide by itself; i.e., it effects acceptance of the hide only together with the flesh. Since the flesh is disqualified and the sprinkling does not effect its acceptance, the sprinkling does not effect acceptance for the hide either.

The Gemara challenges: Say the latter clause, i.e., the mishna here: If any offerings of the most sacred order were disqualified prior to their flaying, their hides do not go to the priests. If they were disqualified after their flaying, their hides go to the priests. This indicates that once the hides are flayed, they go to the priests even if the flesh was disqualified before the sprinkling of the blood. If so, we arrive at the opinion of Rabbi Yehuda HaNasi, who says: The blood effects acceptance of the hide, i.e., renders the hide permitted to the priests, by itself. Can it be that the former clause of the mishna is in accordance with the opinion of Rabbi Elazar, son of Rabbi Shimon, and the latter clause is in accordance with the opinion of Rabbi Yehuda HaNasi?

Abaye said: Since the latter clause is the opinion of Rabbi Yehuda HaNasi, it must be that the former clause is also the opinion of Rabbi Yehuda HaNasi. And although Rabbi Yehuda HaNasi holds that in principle the priests should acquire the hides if they are removed before the flesh is disqualified, in any case Rabbi Yehuda HaNasi concedes that the flaying is not done before the sprinkling. Since the offering cannot be disqualified before the hide is removed, practically speaking, the priests will never acquire the hides unless the altar acquires the flesh, as taught in the former clause.

Rava said: On the contrary, since the former clause is the opinion of Rabbi Elazar, son of Rabbi Shimon, it must be that the latter clause is also the opinion of Rabbi Elazar, son of Rabbi Shimon. When the mishna states that the priests acquire the hides if the flesh was disqualified after the flaying, it must mean that the flesh was disqualified after the sprinkling. Therefore, what does the mishna mean by the phrase: Before flaying,