[א] "כחטאת כאשם" – מה חטאת מן החולין, בידו הימנית, וביום – אף אשם מן החולין, ובידו הימנית, וביום. "תורה אחת להם" – לסמיכה. "הכהן אשר יכפר בו לו יהיה" – פרט לטבול יום ולמחוסר כפורים ולאונן. "והכהן המקריב את עֹלַת איש" – פרט לעולת הקדש, דברי ר' יהודה. ר' יוסי בר' יהודה אומר: אף עולת הגר. "עֹלַת איש" – אין לי אלא עולת איש; עולת נשים ועבדים מנין? תלמוד לומר "עור העֹלה" – ריבה. אם כן למה נאמר "עולת איש"? – עולה שעלתה לאיש; פרט לשנשחטה חוץ למקומה. 1) (Vayikra 7:7) ("As the sin-offering, so the guilt-offering. There is one law for them. The Cohein that makes atonement with them, to him shall it be.") "As the sin-offering, so the guilt-offering": Just as a sin-offering comes (only) from what is non-consecrated (chullin, and not from the tithe, ma'aser) and (its blood is applied only) with his right hand, and (is offered only) in the daytime, so, a guilt-offering. "There is one law for them": as requiring semichah (placing of the hands.) "The Cohein that makes atonement with them, to him shall it be": to exclude one who has immersed in the daytime (and is not clean until the evening), one who lacks atonement (until he brings a sacrifice), and a mourner (before the burial of his kin). (Vayikra 7:8) ("And the Cohein that offers up the burnt-offering of a man, the hide of the burnt-offering which he offered up is the Cohein's. To him shall it be.") "And the Cohein that offers up the burnt-offering of a man": to exclude a burnt-offering of (i.e., devoted to) the Temple (where the hide does not go to the Cohanim, but is sold, and its monies given to the Temple). These are the words of R. Yehudah. R. Yossi b. R. Yehudah says: To exclude the burnt-offering of a proselyte. "the burnt-offering of a man": Whence do I derive (for inclusion) the burnt-offering of proselytes, (who have died without heirs [this, in opposition to R. Yossi b. R. Yehudah]), women, and servants? From the hide of the burnt-offering." If so, why is it written "the burnt-offering of a man"? A burnt-offering that is accounted to the man, to exclude one that was slaughtered outside of its (proper) place.
[ב] יכול שאני מרבה אף אם נשחטה שלא לשמה? הואיל ולא עלתה לבעלים לשם חובה – לא יהיו הכהנים זכאים בעורה? תלמוד לומר "עור העֹלה" – ריבה. אין לי אלא עור העולה; עורות קדשי קדשים מנין? תלמוד לומר "אשר הקריב". יכול שאני מרבה אף עורות קדשים קלים? תלמוד לומר "העֹלה" – מה עולה מיוחדת קדשי קדשים – יצאו קדשים קלים. 2) I might think to include also one that was not slaughtered as a burnt-offering, viz.: Since it is not accounted to the owner to satisfy his obligation, its hide should not revert to the Cohanim (but to Temple maintenance). It is, therefore, written "the hide of the burnt-offering," to include (the Cohanim for this reversion). This tells me only of the hide of the burnt-offering. Whence do I derive (the same for) the hides of (all) higher order offerings? From "which he offered up." I might think to include also the hides of lower order offerings. It is, therefore, (to negate this) written "the burnt-offering" — Just as a burnt-offering is a higher order offering, (so all that are so classified are included), excluding lower order offerings.
[ג] ר' ישמעאל אומר: "עור העֹלה" – אין לי אלא עור העולה; עורות קדשי קדשים מנין? ודין הוא! ומה אם במקום שלא זכו כהנים בבשר – זכו בעורות, כאן שזכו בבשר – אינו דין שיזכו בעורות?! מזבח יוכיח! שזכה בבשר ולא זכה בעורות! 3) R. Yishmael says: "the hide of the burnt-offering": This tells me only of the hide of the burnt-offering. Whence do I derive (the same for) the hides of (all) higher order offerings (that they revert to the Cohanim)? By a fortiori deduction, viz.: If in a place (the burnt-offering), where the Cohanim did not acquire the flesh, they acquired the hides, here (the other higher order offerings), where they acquired the flesh, does it not follow that they should acquire the hides? — This is refuted by the altar, which acquired flesh but did not acquire hides.
[ד] לא! אם אמרת במזבח – שלא זכה במקצתם, תאמר בכהנים שזכו במקצתם?! הואיל וזכו במקצתם – יזכו בכולם! רבי אומר כל עצמינו לא הוצרכנו אלא לעור העולה בלבד; שבכל מקום העור מהלך אחר הבשר: פרים הנשרפים ושעירים הנשרפין – עורותיהן נשרפין עמהם שנאמר (ויקרא טז, כז) "ושרפו באש את עֹרֹתם ואת בשרם ואת פִּרשם" 4) No (i.e., this is no refutation. This may be so of the altar, which did not acquire any of them (the hides), whereas the Cohanim did acquire some of them (those of a burnt-offering), and since they acquired some of them, they should acquire all of them (i.e., the hides of all the higher order offerings!) Rebbi says: The truth is that we need to be apprised of (the status of) the hide of the burnt-offering alone (and we need no a fortiori arguments for the status of the hides of other higher order offerings). For in all instances, the hide "follows" the flesh: In the instance of the burnt-bullocks and the burnt he-goats, their hides are burnt with them, viz. (Vayikra 16:27): ("… he shall take outside the camp) and they shall burn in fire their hides and their flesh and their dung."
[ה] חטאת ואשם וזבחי שלמי צבור ניתנים מתנה לכהן; רצו להפשיט – מפשיטין, רצו לאוכלן – אוכלים אותם ואת עורותיהם. אבל העולה – לפי שנאמר בה "והפשיט את העֹלָה" – צריך הכתוב לומר "עור העֹלָה אשר הקריב לכהן לו יהיה". "לכהן לו יהיה" – פרט לטבול יום ולמחוסר כפורים ולאונן. יכול לא יחלקו בבשר שהוא לאכילה אבל יחלקו בעורות שאינם לאכילה? תלמוד לומר "עור העֹלָה אשר הקריב לכהן לו יהיה" – פרט לטבול יום ולמחוסר כפורים ולאונן. 5) The sin-offering and the guilt-offering and the communal peace-offerings are given as gifts to the Cohanim. If they wish to flay them, they flay them. If they wish to eat them together with their skins, they do so. But in the instance of the burnt-offerings, because it is written (Vayikra 1:6): "And he shall flay the burnt-offerings," Scripture is constrained to state: "The hide of the burnt-offering which he offered up … to him shall it be." "to him shall it be": to exclude one who has immersed in the daytime (and is not clean until the evening), one who lacks atonement (until he brings a sacrifice), and a mourner (before the burial of his kin). For I might think they should not share in the flesh, which is for eating, but they could share in the hides, which are not for eating. I must, therefore, be apprised: "The hide of the burnt-offering which he offered up is the Cohein's (i.e., It reverts to the Cohein who was fit to offer it up); to him shall it be": excluding one who immersed in the daytime, one who lacks atonement, and a mourner.