"You shall not do any work with the firstborn of your ox"—Deuteronomy 15:19.
It is forbidden to do work with an animal designated for sacrifice [e.g., to use the animal to plow or to transport a load].
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Daily Mitzvah (Rambam)
Day 177: Negative Commandment 113
From the Sichos in English Collection
Negative Commandment 113 (Digest)
Doing Work with Animal Designated for Sacrifice
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The soul above awaits the time it will be privileged to descend into a body. For the soul senses how much it can accomplish here below; it can attain the level of "delighting with G-d." So what is everyone waiting for?
–Hayom Yom, Cheshvan 15
The Parshah