1,168. Not Benefitting From a First-Born Animal
177:8 If the first-born animal was slaughtered and found to be non-kosher, it is forbidden to have benefit from its hide and meat; the animal must be buried. This is also the rule if the animal died before it could be slaughtered. The practice is to wrap the animal in a sheet and to bury it deeply in a cemetery.
177:9 The first-born, whether it is blemished or unblemished, may not be shorn or worked. If some wool came off by itself, it is perpetually prohibited to have benefit from that wool. However, if the animal was slaughtered because it developed a blemish, the slaughter permits the wool that is on the body just as it permits the meat and the hide.