Talmud for Bekhorot 1:1
הַלּוֹקֵחַ עֻבַּר חֲמוֹרוֹ שֶׁל נָכְרִי, וְהַמּוֹכֵר לוֹ אַף עַל פִּי שֶׁאֵינוֹ רַשַּׁאי, וְהַמִּשְׁתַּתֵּף לוֹ, וְהַמְקַבֵּל מִמֶּנּוּ, וְהַנּוֹתֵן לוֹ בְקַבָּלָה, פָּטוּר מִן הַבְּכוֹרָה, שֶׁנֶּאֱמַר (במדבר ג), בְּיִשְׂרָאֵל, אֲבָל לֹא בַאֲחֵרִים. כֹּהֲנִים וּלְוִיִּם פְּטוּרִין מִקַּל וָחֹמֶר, אִם פָּטְרוּ שֶׁל יִשְׂרָאֵל בַּמִּדְבָּר, דִּין הוּא שֶׁיִּפְטְרוּ שֶׁל עַצְמָן:
If one buys an unborn donkey fetus from a non-Jew, sells [an unborn donkey fetus] to [a non-Jew] even though one does not have permission to, has a partnership with [a non-Jew], receives [an unborn donkey fetus] from [a non-Jew], or gives [an unborn donkey fetus] to [a non-Jew], [the unborn donkey fetus] is exempt from the laws of the first-born. As it is written (Numbers 3:13): "in Israel", but not by others. Priests and Levites are also exempt, for if they could exempt a Israelite [while the Jewish people were] in the desert, then they would certainly exempt themselves.
Jerusalem Talmud Pesachim
The Babli, Avodah zarah 16a and Bekhorot2b, disagrees and reports that R. Jehudah denies that a disabled cow will accept a male.. There94Mishnah Bekhorot 1:1., we have stated: “If somebody buys a Non-Jew’s donkey fetus or who sells one to him even though he is not authorized, or one who enters into partnership, or accepts from him as contractor, or lets it in contract, is not liable for firstling.” Rebbi Haggai asked before Rebbi Yose, does this95The note that one is not authorized to sell a pregnant animal to a Gentile. not imply that one is forbidden to provide them with (slaves) [fetuses]96The word עבדים “slaves” in the Leiden ms. is a scribal error for עוּבָּרִין “fetuses” in G and Avodah zarah.? He said to them, Rebbi Abun in the name of the rabbis there already preceded you, since Rebbi Abun said in the name of the rabbis there, this implies that one is forbidden to provide them with semen.