Mishnah Temurah 4:1: The offspring of a chattat [offering brought to expiate sin], or the substitute for a chattat, or a chattat whose owner had died, [they are secluded until] they die. [A chattat] whose year has passed, or was lost and was found with a blemish, if after the owners had atoned [by means of another animal], it [is secluded until] it dies and does not make a substitute. One may not benefit [from it], nor is one liable for meilah [benefit from a consecrated item][regarding it]. If before the owners had atoned [by means of another animal], it should graze until it becomes blemished and [then] sold. Its proceeds should be used [to purchase] another [by means of another animal]. It can make a substitute, and one is liable for meilah [regarding it].

ולד חטאת. ותמורת חטאת. וחטאת שמתו בעליה. ימותו. שעברה שנתה. ושאבדה ונמצאת בעלת מום. אם משכיפרו הבעליםתמות. ואינה עושה תמורה. לא נהנין. ולא מועלין. אם עד שלא כפרו הבעלים. תרעה עד שתסתאב. ותמכר ויביא בדמיה אחרת. ועושה תמורה. ומועלין בה:

Mishnah Temurah 4:2: [If] one sets aside a chattat and it is lost, and he offered another in its place, after which the first [chattat] is found, [it is secluded until] it dies. [If] one sets aside money for [the purchase of] a chattat and it is lost, and another chattat was offered in their place, after which the money was found, then it goes into the Dead Sea.

המפריש חטאתו ואבדה והקריב אחרת תחתיה. ואחר כך נמצאת הראשונה. תמות. המפריש מעות לחטאת. ואבדו והקריב חטאת תחתיהן. ואחר כך נמצאו המעות ילכו לים המלח: