1,167. Treating the Mitzvah Respectfully
177:6 The kohein must raise the first-born animal until it develops a blemish. He may sell it to another Israelite (non-kohein) whether or not it has a blemish. The Israelites must treat it as a sanctified first-born animal and not buy and sell it for profit.
177:7 We may not skin a first-born animal so that its entire skin is removed in one piece by way of its legs as this appears disrespectful, as if the hide were being used to make bellows while still on a sanctified animal.