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Mishnayos Maaser Sheni Perek 1 Mishnah 6

מעשר שני פרק א׳ משנה ו׳

6

One who bought a domesticated animal unwittingly, the money must be restored to its former place. Intentionally, it must be taken up and eaten in the [holy] place. And when there is no Temple, it must be buried together with its hide.

הַלּוֹקֵחַ בְּהֵמָה, שׁוֹגֵג, יַחְזְרוּ דָמֶיהָ לִמְקוֹמָן. מֵזִיד, תָּעֳלֶה וְתֵאָכֵל בַּמָּקוֹם. וְאִם אֵין מִקְדָּשׁ, תִּקָּבֵר עַל יְדֵי עוֹרָהּ:

ו׳
Bartenura

תקבר ע"י עורה – with its hide, because its hide is also prohibited.

תקבר ע״י עורה. עם עורה, לפי שגם עורה אסור: