Babylonian Talmud, Book 9: Tracts Maccoth, Shebuoth, Eduyoth, Abuda Zara, and Horioth, tr. by Michael L. Rodkinson, , at sacred-texts.com
R. Na'hman b. R. 'Hisda lectured: A fowl burnt-offering must not be bought from the money of the treasury. Said Rabha: This is nonsense! Said R. Na'hman b. Itz'hak to him: Why nonsense? I said it to R. Na'hman b. 'Hisda, in the name of R. Shimi of Nahardea, and the reason is that for the remaining money of the treasury burnt-offerings for the congregation are bought, and there is no fowl-offering for the congregation. In like manner Samuel holds what was said in the name of R. Johanan concerning daily offerings; as R. Jehudah said in his name that all the offerings of the congregation are prepared for what they are intended by the application of the knife to them (and no knife is used to a fowl-offering). So also we have learned
in the following Boraitha: R. Simeon admits concerning a he-goat that was not offered on the festival, that he may be offered on the new-moon or day of atonement, on the feast of Tabernacles, and may as well remain for the next holidays, since originally he was intended as an offering to be brought on the exterior altar.
END OF TRACT SHEBUOTH.