The Torah delivers a stark consequence for neglecting the firstborn donkey: "If you do not redeem it, you shall break its neck." The Mekhilta unpacks both the punishment and its underlying logic.

The reasoning is direct. By refusing to redeem the firstborn donkey with a lamb, the owner has caused a financial loss to the Kohen (a priest), who was entitled to receive that lamb. Therefore, the owner must suffer a corresponding loss — the donkey itself is destroyed by breaking its neck. No one benefits. The animal cannot be used, sold, or consumed.

But the Mekhilta goes further. How do we know that no benefit may be derived from the dead donkey? Through a textual parallel. The Torah uses the word "breaking" here, and the same word appears in (Deuteronomy 21:4) regarding the eglah arufah — the heifer whose neck is broken in the ritual for an unsolved murder. Just as no benefit may be derived from that heifer after its neck is broken, so too no benefit may be derived from the unredeemed firstborn donkey.

This gezerah shavah — linking two laws through shared language — transforms a simple prohibition into an absolute one. The carcass cannot be sold for leather or any other purpose. The message is unmistakable: sacred obligations are not optional. Neglecting them does not save money. It destroys value for everyone.