A tebul yom and one who lacks atonement do not share in sacrifices for consumption in the evening. An onen may handle [sacrifices], but he may not offer them, and he does not receive a share for consumption in the evening. Priests with blemishes, whether permanent or passing, receive a share and may eat [of the sacrifices] but they may not offer them. Whoever is not eligible for service does not share in the flesh. And he who does not share in the flesh does not share in the hides. Even if one was unclean when the blood was sprinkled but clean when the fats were burned [on the altar], he does not share in the flesh, for it is said: “he among the sons of Aaron, that offers the blood of the shelamim, and the fat, shall have the right thigh for a portion” (Leviticus 7:33).

Whenever the altar does not acquire its flesh, the priests do not acquire the hide, for it is said, “[And the priest that offers] any man’s olah [the priest shall have … the hide]” (Leviticus 7:8), [this means,] an olah which went up on the altar on behalf a man. If an olah was slaughtered under a different designation, although it does not count for its owner, its hide belongs to the priests. Whether [it be] a man’s olah or a woman's olah, the hide belong to the priests.

The hides of less holy sacrifices belong to their owners. The hides of most holy sacrifices belong to the priest. This is a kal vehomer: if with an olah, even though they do not acquire its flesh they do acquire its hide, is it not logical that they acquire the hides of most holy sacrifices, when they do acquire their flesh? The altar does not refute [this argument], for it does not acquire the hide in any instance.

All sacrifices which became disqualified, before they were flayed, their hides do not belong to the priests. After they were flayed, their hides belong to the priests. Rabbi Hanina vice-chief of the priests said: Never in my life have I seen a hide go out to the place of burning. Rabbi Akiva said: we learn from his words that if one flays a firstling and it is found to be terefah, the priests have a right to its hide. But the sages say: “I have never seen” is not proof: rather, it [the hide] must go forth to the place of burning.

Bullocks which are burned and goats which are burned: when they are burned in fulfillment of their prescribed commandment, they are burned in the ash depository (bet hadeshen), and they defile garments. But when they are not burned in fulfillment of their commandment, they are burned in the bet habirah and they do not defile garments.