Why a Cow's Horn Cannot Sound the Shofar in Emor

There we have learned (in Mishnah Rosh Hashanah 3:2): "All shofars are valid except that of a cow, because it is from a calf" — on account of the verse (Ezekiel 29:16): "It shall no longer be a source of confidence for the House of Israel, recalling iniquity." There we have learned (Leviticus 20:16): "You shall kill the woman and the beast." If a woman sinned, in what did the beast sin? Rather, because a stumbling came to the woman through it, therefore: "and you shall kill the beast." Another interpretation: So that the beast should not pass through the marketplace and people say, "This is the one through which such-and-such a woman was killed" — and this is the meaning of "It shall no longer be a source of confidence for the House of Israel, recalling iniquity." And we have learned: For what reason did they say that a sotah does not drink from the cup of her fellow? So that people should not say, "From this cup such-and-such a woman drank and died" — and this is "It shall no longer be a source of confidence for the House of Israel, recalling iniquity." And here too: "a bull or a sheep" — but is a bull born? Is it not a calf that is born? Rather, because it is written (Exodus 32:8): "They have made themselves a molten calf," therefore "bull" is written and "calf" is not written. This is what is written: "A bull or a sheep or a goat" (Leviticus 22:27).