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1. It is preferable to redeem a firstborn donkey with a sheep rather than to behead the donkey from the back of its neck.
2. The laws of a Kosher firstborn animal apply only when the Jew has full ownership of the animal and its fetus.
3. Kohanim and Leviyim are obligated to observe the laws of a Kosher firstborn animal.
4. Ameimar says that in transactions involving a Jew and a non-Jew, according to Torah law the acquisition occurs when one party physically pulls towards himself the object being acquired.
5. A Jew purchased silver pieces from an idolater and found among them an idol. If he had pulled the pieces to himself before he paid for them, he may give them back. If he already paid for them when he pulled them to himself, he should throw the value of the idol into the Dead Sea.
A BIT MORE
1. This is implied by the verse, "If you will not redeem it, it should be beheaded from the back of its neck."
2. The words "in Yisrael" teach that a Jew who buys a firstborn fetus from a non-Jew, a Jew who sells his animal's firstborn fetus to a non-Jew, or a Jew who is a partner with a non-Jew in an animal is exempt from the laws of a Kosher firstborn animal.
3. They are exempt only from redeeming their firstborn sons and their firstborn donkeys.
4. The Gemara explains how Ameimar's opinion is consistent with Rebbi Yochanan's opinion that in transactions involving two Jews, according to Torah law the acquisition occurs when the buyer gives money to the seller. The Gemara also explains how Ameimar's opinion is consistent with Reish Lakish's opinion that that in transactions involving two Jews, according to Torah law the acquisition occurs when one party pulls towards himself the object being acquired.
5. There are four opinions in the Gemara for how to explain this Beraisa. Rava says that the buyer should be able to retract in both cases, since this clearly was a mistaken purchase. The Rabanan decreed that he not be permitted to return the merchandise for a full refund if he already paid, because when it receives his money back it will appear as though he is selling an idol.
Next Daf Index to Revach for Maseches Bechoros