Negative Commandment 144 (Digest)
Proper Consumption of the Firstborn Sacrifice
"You may not eat within your gates...and the firstborn of your cattle"—Deuteronomy 12:17.
It is forbidden for a priest to eat an unblemished firstborn animal outside of Jerusalem. In addition, it is forbidden for a non-priest to eat of a non-blemished firstborn animal, regardless of the location.
And the 144th prohibition is that we are forbidden from eating an unblemished firstborn animal outside of Jerusalem.
The source of this commandment is G‑d's statement, "In your own settlements you may not eat ... the firstborn of your cattle."
The Sifri says, "The word Bechoros refers to the firstborn animal. This verse teaches that a non-priest who eats from a firstborn animal, whether before or after the blood has been sprinkled, transgresses a prohibition."
It has been made clear to you that this prohibition includes two parts: that a non-priest is forbidden from eating an unblemished firstborn animal, and that a priest is forbidden from eating it outside Jerusalem. In both cases the prohibition applies only if the firstborn animal is unblemished.
One who transgresses this prohibition is punished by lashes.
Negative Commandment 108 (Digest)
Redeeming Firstborn Animals
"But the firstborn of an ox, the firstborn of a sheep, or the firstborn of a goat you shall not redeem; they are holy"—Numbers 18:17.
It is forbidden to "redeem" a firstborn animal [i.e., exchange it for another animal or money that would be used to purchase another animal for sacrifice. Rather, it itself must be offered as a sacrifice].
It is, however, permitted to sell [a blemished] firstborn animal.
And the 108th prohibition is that we are forbidden from redeeming a kosher firstborn animal.
The source of this commandment is G‑d's statement (exalted be He), "You may not redeem, however, the firstborn of an ox, sheep, or goat since they are sacred."
One is, however, allowed to sell it, as explained in tractate Bechoros. The Sifra says, "Regarding a firstborn animal it is written, 'you may not redeem,' but it may be sold."
[The details of this mitzvah are explained in tractate Bechoros and in tractate Ma'aser Sheini.]
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