1,173. If the Owner Doesn't Wish to Redeem the Donkey

178:3 It is forbidden to have any benefit from the donkey before it is redeemed, even if one gave it to the kohein. Even the kohein is not allowed to use the donkey until it is redeemed and he takes possession of the lamb. If the donkey died before it was redeemed, it must be buried.

178:4 If one doesn't want to redeem the donkey from a kohein, he must break its neck with an axe so that it dies and then bury it, since it is prohibited to have benefit from it. The mitzvah to redeem the donkey takes precedence over the mitzvah to break its neck.