Temurah 4:1-2

Temurah 4:1

The offspring of a sin offering and the temurah of a sin offering must be left to die; the same is true of a sin offering whose owners died. If a sin offering’s year passed or it was lost and later found with a blemish, then if the owners already brought another animal, it is left to die, it does not create temurah and, even though one is not permitted to benefit from it, it is not subject to the laws of misappropriation. If the owners have not brought another animal, it must be left to graze until it develops a blemish, at which point it is sold and the proceeds are used to buy another animal, it can create temurah and misappropriation applies to it.

Temurah 4:2

If a person designated an animal as a sin offering and it got lost, so he brought another in its place after which the first one was found, the found animal must be left to die. If he put aside money to buy an animal for a sin offering and it got lost, so he brought another animal in its place after which the money was found, the money must be thrown into the Dead Sea (i.e., destroyed).