Mishnah Temurah 4

¹The offspring of a hatat, the substitute of a hatat, and a hatat whose owner has died, are left to die. A hatat whose year has passed or which was lost and found blemished: If the owners obtained atonement [afterwards, through another animal], is left to die, and it does not make a substitute; it is forbidden to derive benefit from it, but the laws of sacrilege do not apply. If the owners have not yet obtained atonement, it must go to pasture until it becomes unfit for sacrifice. It is then sold and another is bought with the money. It makes a substitute, and the laws of sacrilege do apply. ²If one set aside a hatat and it was lost and he sacrificed another in its place, if then the first [animal] is found, it is left to die. If one set aside money for his hatat and they were lost and he offered a hatat instead of it, if then the money was found, it goes to the Dead Sea. ³If one set aside money for his hatat, and it was lost and he set aside other money in its place, if he did not have the opportunity to buy a hatat with it until the [first] money was found, he brings a hatat from both [sums], and the rest of the money is used for a freewill-offering. If one set aside money for his hatat and it was lost and he set aside a hatat in its place, if he did not have the opportunity to offer it until the money was found, and the hatat was blemished, it is sold and he brings a hatat from both [sums], and the rest is used as a freewill-offering. If one set aside a hatat and it was lost and he set aside money in its place, if he did not have the opportunity to buy a hatat until his hatat was found and it was blemished, it is sold and he brings a hatat from both [sums], and the rest is used for a freewill-offering. If one set aside a hatat and it was lost and he set aside another hatat in its place, if he did not have the opportunity to offer it until the first hatat was found and both were blemished, they are to be sold and he brings a hatat from both [sums] and the rest is used for a freewill-offering. If one set aside a hatat and it was lost and he set aside another in its place, if he did not have the opportunity of offering it until the first hatat was found and both animals were unblemished, one of them is offered as a hatat and the second must be left to die, the words of Rabbi. The sages say: the only hatat which is left to die is a case where it is found after the owners obtained atonement, and the money does not go to the Dead Sea except where found after the owners have obtained atonement. ⁴If one set aside a hatat and it is blemished, he sells it and brings another with its money. Rabbi Elazar son of Rabbi Shimon says: if the second animal was offered before the first was killed, it is left to die, since the owners have [already] obtained atonement.