Related על שקלים 4:7

If a man consecrates his property, and among them were cattle fit for the altar, [namely] male and female [animals], so says R. Eliezer: The male [animals] are sold for the need of burnt offerings, and the female [animals] are sold for the need of peace offerings. And the proceeds go to the temple repair fund with the rest of the fortune. R. Yehoshua says: The male [animals] themselves are sacrificed as burnt offerings, but the female [animals] are sold for the need of sacrifices for salvation, and for their proceeds burnt offerings should be offered. R. Yose said: The words of R. Yehoshua are the same as the words of R. Eliezer.