Talmud for Meilah 3:1
וְלַד חַטָּאת וּתְמוּרַת חַטָּאת וְחַטָּאת שֶׁמֵּתוּ בְעָלֶיהָ, יָמוּתוּ. שֶׁעָבְרָה שְׁנָתָהּ, וְשֶׁאָבְדָה וְשֶׁנִּמְצֵאת בַּעֲלַת מוּם, אִם מִשֶּׁכִּפְּרוּ הַבְּעָלִים, תָּמוּת, וְאֵינָהּ עוֹשָׂה תְמוּרָה, וְלֹא נֶהֱנִים, וְלֹא מוֹעֲלִין. וְאִם עַד שֶׁלֹּא כִפְּרוּ הַבְּעָלִים, תִּרְעֶה עַד שֶׁתִּסְתָּאֵב, וְתִמָּכֵר, וְיָבִיא בְדָמֶיהָ אַחֶרֶת, וְעוֹשָׂה תְמוּרָה, וּמוֹעֲלִים בָּהּ:
The offspring of a <i>chatat</i> and the <i>temurah</i> [substitute] of a <i>chatat</i> and a <i>chatat</i> whose owner has died, must be left to die. If a year has passed or was lost or found with a blemish, if the owners has already atoned [with another offering] , it must be left to die and it cannot make a <i>temurah</i> [substitute], one cannot obtain benefit from it, but one is not liable for <i>meilah</i>. If the owners have not atoned, it must be left to graze until it develops a blemish and then it is sold and its money is used to buy another [<i>chatat</i>] offering, and it can make a <i>temurah</i> and it is subject to <i>meilah</i>.
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