Selling the Animal Tithe
"It shall not be redeemed"—Leviticus 27:33.
It is forbidden to sell the Animal Tithe, in any condition whatsoever—whether live or slaughtered, whether the animal is whole or blemished.
The Sin Offering
"And if any one of the people sins unintentionally"—Leviticus 4:27.
If someone inadvertently transgresses a grave sin, he is obligated to bring an animal Sin Offering.