Mishnayos Parah Perek 2 Mishnah 1

רבי אליעזר אומר פרה מעוברת כשרה – Rabbi Eliezer and the Rabbis of here established according to the approach of Rabbi Yehuda who mentions further on in our chapter (Mishnah 4) that if a bull brought it up upon the cow, it is not invalid unless it went up with the knowledge of the owner of the heifer, but they dispute here regarding a pregnant cow that a male went up on her on his own without the knowledge of the owners, for Rabbi Eliezer who declares it fit holds that fetus is the thigh/haunch of its mother and it is like the body of he cow, but the Rabbis who invalidate I hold that the fetus is not the thigh/haunch of it smother and it is disqualified from the heat of work, that she carries the fetus. And the Halakha is that is invalid from the time when a male came up upon her, even without the knowledge of the owners, and even if she is not pregnant, and not according to Rabbi Yehuda.

אינה נלקחת מן הנכרים – who are suspected the copulation (i.e., carnal connection with beasts/buggery (see Tractate Avodah Zarah, Chapter 2, Mishnah 1), for lest it was copulated at their hands.

וחכמים מכשירין – [to purchase a red heifer from non-Jews] because the cow was made barren/impotent when it copulated with it, for the heathen has compassion on his cattle that it should not become barren/impotent.

ולא זו בלבד – not only regarding the Red Heifer that Rabbi Eliezer and the Rabbis disputed, but regarding all of the community sacrifices and those of an individual, Rabbi Eliezer invalidates [them] if they were purchased from the heathens, for he is concerned for copulation/carnal connection with beasts, but the Sages declare them fit. But the Halakha is not according to Rabbi Eliezer.

באין מארץ ומחוצה לארץ – (see Tractate Menahot, Chapter 8, Mishnah 1) – all of the sacrifices come whether from the Land [of Israel] or from outside the Land [of Israel], whether from the new [grain] or whether form the old [grain – i.e., from before Passover].

חוץ מן העומר ושתי הלחם - as Scripture states (Leviticus 23:10): [Speak to the Israelite people and say to them:] When you enter the land [that I am giving to you] and you reap its harvest, you shall bring the first sheaf of your harvest [to the priest],” and with the two bread loaves, it is written (Leviticus 23:17): “You shall bring from your settlements two loaves of bead as an elevation offering.” They do not come other from that which is new (and grown in the Land of Israel), as it is written (Leviticus 23:16): “an offering of new grain to the LORD.”