בכורות ב׳Bekhorot 2

Mishnah 1א׳

הַלּוֹקֵחַ עֻבַּר פָּרָתוֹ שֶׁל נָכְרִי, וְהַמּוֹכֵר לוֹ אַף עַל פִּי שֶׁאֵינוֹ רַשַּׁאי, הַמִּשְׁתַּתֵּף לוֹ, וְהַמְקַבֵּל מִמֶּנּוּ, וְהַנּוֹתֵן לוֹ בְקַבָּלָה, פָּטוּר מִן הַבְּכוֹרָה, שֶׁנֶּאֱמַר (במדבר ג), בְּיִשְׂרָאֵל, אֲבָל לֹא בַאֲחֵרִים. כֹּהֲנִים וּלְוִיִּם חַיָּבִין. לֹא נִפְטְרוּ מִבְּכוֹר בְּהֵמָה טְהוֹרָה, (וְלֹא נִפְטְרוּ) אֶלָּא מִפִּדְיוֹן הַבֵּן וּמִפֶּטֶר חֲמוֹר:

If one buys an unborn cow fetus from a non-Jew, sells [an unborn cow fetus] to [a non-Jew] even though one does not have permission to, has a partnership with [a non-Jew], receives [an unborn cow fetus] from [a non-Jew], or gives [an unborn cow fetus] to [a non-Jew], [the unborn cow fetus] is exempt from [the obligations of] the firstborn. As it is written (Numbers 3:13): "in Israel", but not by others. Priests and Levites are obligated, for they were not exempted from [the obligations of] the firstborn of a pure kosher animal, (they were only exempted) from redemption the firstborn son and [the obligations of] the firstborn of a donkey.

Mishnah 2ב׳

כָּל הַקֳּדָשִׁים שֶׁקָּדַם מוּם קָבוּעַ לְהֶקְדֵּשָׁן, וְנִפְדּוּ, חַיָּבִים בַּבְּכוֹרָה וּבַמַּתָּנוֹת, וְיוֹצְאִין לְחֻלִּין לִגָּזֵז וּלְהֵעָבֵד, וּוְלָדָן וַחֲלָבָן מֻתָּר לְאַחַר פִּדְיוֹנָן, וְהַשּׁוֹחֲטָן בַּחוּץ פָּטוּר, וְאֵין עוֹשִׂים תְּמוּרָה, וְאִם מֵתוּ יִפָּדוּ, חוּץ מִן הַבְּכוֹר וּמִן הַמַּעֲשֵׂר:

If the blemishes of consecrated [animals] precede their consecrations, and they are redeemed, they are subject to [the obligations of] the firstborn and the [priestly] gifts. They leave [their consecrated status] to become unconsecrated and [thus] may be shorn and worked. Their offspring and their milk [from] after they have been redeemed are permitted. If one slaughtered them outside [the Temple courtyard] he is not liable. They do not make [their] replacement [sacred]. If they die they may be redeemed, except for firstborn and tithe [animals].