All persons can substitute, both men and women. Not that one is permitted to substitute, but that if one did so, the substitute is sacred, and he receives forty lashes. Priests have the power to substitute their own [animal] and Israelites also have the power to substitute their own [animal]. Priests do not have the power to substitute a hatat, an asham or a first-born: Rabbi Yohanan ben Nuri: what is the reason [priests] do not have the power to substitute a first-born? Rabbi Akiva said: a hatat and an asham are priestly gifts and a first-born is also a priestly gift. Just as in the case of a hatat and an asham [priests] have no power to substitute them, so in the case of a first-born [priests] have no power to substitute it. Rabbi Yohanan ben Nuri said to him: So what that priests should have no power to substitute a hatat and an asham, for there they have do not have a claim on these [offerings] while they are alive. How can you say that the same applies to a first-born upon which [the priests] do have a claim when it is alive? Rabbi Akiva replied to him: Has not Scripture already said: “Then it and its substitute shall be holy?” (Leviticus 27:10). Now where does the holiness [of the original animal] occur? In the house of the owners; so too the substitution occurs in the house of the owners.

One can substitute Herd animals for flock animals and flock animals for herd animals; Sheep for goats and goats for sheep; Males for females and females for males; Unblemished animals for blemished animals and blemished animals for unblemished animals, since Scripture says: “One may not exchange or substitute another for it, either good for bad, or bad for good” (Leviticus 27:10). What is meant by “good for bad”? Blemished animals whose dedication was prior to their blemish. One can substitute one [hullin animal] for two [consecrated animals], and two [hullin animals] for one [consecrated animal]; One [hullin animal] for a hundred [consecrated animals] and a hundred [hullin animals] for one [consecrated animal]; Rabbi Shimon says: one can only substitute one for one, as it says, “Then it and its substitute” (ibid), just as “it” [the consecrated animal] is only one, so [its substitute] must also be only one.

One cannot substitute limbs [of hullin] for [dedicated] embryos; Or embryos [of hullin] for [dedicated] limbs; Or embryos and limbs [of hullin] for whole [dedicated animals]; Or whole [animals of hullin] for them. Rabbi Yose says: limbs [of hullin] can be substituted for whole [dedicated animals], but whole [animals of hullin] cannot be substitute for them. Rabbi Yose said: When it comes to dedicating animals, is it not true that if one says: “This foot shall be an olah (a burnt offering),” the whole [animal] becomes an olah? Similarly, if one says, “This foot shall be in place of this [whole dedicated animal],” the whole [animal] should become a substitute in its place!

Hatat water does not become hatat water except with the putting of ashes [in the water]. A doubtful graveyard cannot make another doubtful graveyard. Nor can terumah be made after terumah. A substitute cannot make another substitute. The offspring of a dedicated animal cannot make a substitute. Rabbi Judah says: the offspring of a dedicated animal can make a substitute. They said to him: a dedicated animal can make a substitute, but neither the offspring of a dedicated animal nor a substitute can make a substitute.

Birds and menahot do not make a substitute, since it only says “a beast” (Leviticus 27:10). A congregation or partners cannot make a substitute, since it says: “He shall not substitute for it” an individual can make a substitute but a congregation or partners cannot make substitute. One cannot make a substitute with [objects] dedicated for Temple repairs. Rabbi Shimon said: Now is not tithe included [in the laws of substitutes]? Then why was it specially mentioned? In order to make a comparison with it: tithe is a private offering, it thus excludes congregational offerings. And tithe is a dedication for the altar, it thus excludes offerings dedicated for Temple repairs.