[The law of] “It and its young” applies both within the land of Israel and outside it, both during the existence of the Temple and after it, in respect of both unconsecrated and consecrated animals. How so? If a person slaughtered an animal and its young, both animals being unconsecrated, [and they slaughtered them] outside [the sanctuary], they are both valid, but [he who slaughtered] the second incurs forty lashes. If both animals were consecrated [and they were slaughtered] outside [the sanctuary], [he who slaughtered] the first incurs the penalty of karet, both animals are invalid, and each incurs forty lashes. If both animals were unconsecrated [and they were slaughtered] inside [the sanctuary], both animals are invalid, and [he who slaughtered] the second incurs forty lashes. If both animals were consecrated [and they were slaughtered] inside [the sanctuary], the first is valid and [he who slaughtered it is] not culpable, but [he who slaughtered] the second incurs forty lashes, and it is invalid.

If [the first animal was] unconsecrated and [the second] consecrated [and they were both slaughtered] outside [the sanctuary], the first is valid and [he who slaughtered it is] not liable, but [he who slaughtered] the second incurs forty lashes and it is invalid. If [the first was] consecrated and [the second] unconsecrated [and they were both slaughtered] outside [the sanctuary], [he who slaughtered] the first incurs the penalty of karet and it is invalid, and the second [animal] is valid, and each incurs forty lashes. If [the first was] unconsecrated and [the second] consecrated [and they were both slaughtered] inside [the sanctuary], they are both invalid, and [he who slaughtered] the second incurs forty lashes. If [the first was] consecrated and [the second] unconsecrated [and they were both slaughtered] inside [the sanctuary], the first animal is valid and [he who slaughtered it is] not liable, but [he who slaughtered] the second incurs forty lashes and it is invalid. If both were unconsecrated and [the first was slaughtered] outside [the sanctuary] and [the second] inside, the first is valid and [he who slaughtered it is] not liable, but [he who slaughtered] the second incurs forty lashes and it is invalid. If both were consecrated and [the first was slaughtered] outside [the sanctuary] and [the second] inside, [he who slaughtered] the first incurs the penalty of karet, each incurs forty lashes, and both animals are invalid. If both were unconsecrated and [the first was slaughtered] inside [the sanctuary] and [the second] outside, the first is invalid and [he who slaughtered it is] not liable, but [he who slaughtered] the second incurs forty lashes and it is valid. If both were consecrated and [the first was slaughtered] inside [the sanctuary] and [the second] outside, the first is valid and [he who slaughtered it is] not liable, but [he who slaughtered] the second incurs forty lashes and it is invalid.

If a person slaughtered [an animal] and it was found to be terefah, or if he slaughtered [it as an offering] to idols, or if he slaughtered the red cow, or an ox which was condemned to be stoned, or a heifer whose neck was to be broken: Rabbi Shimon exempts [him from having transgressed the law of “it and its young”]; but the sages make him liable. If a person slaughtered [an animal] and it became nevelah under his hand, or if he stabbed it, or tore away [the organs of the throat], he does not thereby transgress the law of it and its young. If two people bought a cow and its young, he who bought first can slaughter first; but if the second preceded him, he holds his advantage. If a person slaughtered a cow and then two of its calves, he is liable for eighty lashes. If he slaughtered its two calves and then the cow, he is liable for forty lashes. If he slaughtered it and then its calf and then the calf's offspring, he is liable for eighty lashes. If he slaughtered it and then its calf's offspring and then the calf, he is liable for forty lashes. Symmachos says in the name of Rabbi Meir: he is liable for eighty lashes. At four periods in the year he who sells a beast to another must inform him, “I sold today its mother to be slaughtered,” or “I sold today its young to be slaughtered,” and these are they: on the eve of the last day of the feast [of Sukkot], on the eve of the first day of Pesah, on the eve of Shavuot, and on the eve of Rosh Hashanah. According to Rabbi Yose the Galilean, also on the eve of Yom Kippur, in the Galilee. Rabbi Judah says, this is so, only when there was no time in between the sales, but if there was time, he need not inform him. Rabbi Judah agrees that if he sold the mother to the bridegroom and the young to the bride, he must inform them of it, for it is certain that they will each slaughter on the same day.

At these four periods a butcher can be compelled to slaughter against his will. Even if the ox was worth a thousand dinars and the purchaser has only [paid] a dinar, they can force the butcher to slaughter it. Therefore if the animal died, the loss is upon the purchaser. At other times of the year it is not so, therefore if the animal died, the loss is upon the seller.