Parashas Behar · Aliyah 1 · Passuk 25:06
Chabad.org — English translation + Rashi
Torah Temimah cites Bechoros 12b.
English: “For food.” Rav Chisda said: An animal of Shevi’is is exempt from the laws of the firstborn and is obligated in the priestly gifts. Exempt from the firstborn — the Merciful One said “for food” and not for burning; and obligated in the gifts, because we still read “for food” regarding it.
Classical derasha (Bavli Bechoros).
An animal bought with Shemittah money is exempt from the laws of bechorah but remains subject to the priestly gifts.