Talmud for Temurah 3:5
תְּמוּרַת הַבְּכוֹר וְהַמַּעֲשֵׂר, וּוְלָדָן, וּוְלַד וְלָדָן עַד סוֹף הָעוֹלָם, הֲרֵי אֵלּוּ כִבְכוֹר וּכְמַעֲשֵׂר, וְיֵאָכְלוּ בְמוּמָם לַבְּעָלִים. מַה בֵּין הַבְּכוֹר וְהַמַּעֲשֵׂר לְבֵין כָּל הַקֳּדָשִׁים. שֶׁכָּל הַקֳּדָשִׁים נִמְכָּרִים בְּאִטְלִיס וְנִשְׁחָטִין בְּאִטְלִיס וְנִשְׁקָלִין בְּלִטְרָא, חוּץ מִן הַבְּכוֹר וּמִן הַמַּעֲשֵׂר. וְיֵשׁ לָהֶן פִּדְיוֹן, וְלִתְמוּרוֹתֵיהֶן פִּדְיוֹן, חוּץ מִן הַבְּכוֹר וּמִן הַמַּעֲשֵׂר. וּבָאִים מֵחוּצָה לָאָרֶץ, חוּץ מִן הַבְּכוֹר וּמִן הַמַּעֲשֵׂר. אִם בָּאוּ תְמִימִים, יִקְרְבוּ. וְאִם בַּעֲלֵי מוּמִין, יֵאָכְלוּ בְמוּמָן לַבְּעָלִים. אָמַר רַבִּי שִׁמְעוֹן, מַה הַטַּעַם. שֶׁהַבְּכוֹר וְהַמַּעֲשֵׂר יֵשׁ לָהֶן פַּרְנָסָה בִמְקוֹמָן, וּשְׁאָר כָּל הַקֳּדָשִׁים אַף עַל פִּי שֶׁנּוֹלַד לָהֶם מוּם, הֲרֵי אֵלּוּ בִקְדֻשָּׁתָן:
The animals substituted for the firstborn and for the tithe [offerings], their offspring, and the offspring of their offspring until the end of the world, behold they are like the firstborn and the tithe, and they are eaten due to their blemishes by their owners. What is the difference between the firstborn and the tithe and all the [other] holy [sacrifices]? All the [other] holy [sacrifices] are sold in the meat marketplace, and are slaughtered in the meat marketplace, and are weighed on a scale - except for the firstborn and the tithe; they are redeemed [when blemished], and their substitutes are redeemed - except for the firstborn and the tithe; they [may] come from outside the Land [of Israel] - except for the firstborn and the tithe, [but] if they [nevertheless] came [from outside the Land of Israel, if] unblemished, they are offered; and if blemished, they shall be eaten due to their blemishes by their owners. Rabbi Shimon said: what is the reason? The firstborn and the tithe have a provision [if they become blemished] in their place; all the [other] holy [sacrifices], should they become blemished, they remain holy [and cannot be provided for outside the Land of Israel].