(Lev. 22:27) “When a bull or a sheep or a goat.” R. Jacob bar Zavday in the name of R. Abbahu opened [his discourse] (with Ezek. 29:16), “And it shall no more be a source of satisfaction against the House of Israel to recall iniquity (i.e., the iniquity of the golden calf) […].”<sup class="footnote-marker">43</sup><i class="footnote">Lev. R. 27:3; <i>PRK</i> 9:3.</i> It is also written (in Is. 6:2), “Above Him stood the seraphim, six wings to each one… with two he covered his face,” so as not to look at the Divine Presence, “with two he covered his feet,” so that the face of the Divine Presence would not see them, since it is written (in Ezek. 1:7), “and the sole of their feet was like the sole of a calf's foot.”<sup class="footnote-marker">44</sup><i class="footnote">Cf. <i>Hag.</i> 13b.</i> [This is] because (according to Ezek. 29:16), “And it shall no more be a source of satisfaction against the House of Israel to recall iniquity.”<sup class="footnote-marker">45</sup><i class="footnote">In other words, the seraphim covered their calf feet, lest they recall the sin of the golden calf.</i> (Is 6:2:) “And with two he flew,” for praise. We are taught there (in <i>RH</i> 3:2), “All the shofars are valid except that of a cow, since it is from a calf; for (according to Ezek. 29:16), “And it shall no more be a source of satisfaction against the House of Israel to recall iniquity.” We have been taught there<sup class="footnote-marker">46</sup><i class="footnote">See <i>Sanh</i>. 7:4.</i> (in Lev. 20:16): “You shall kill the woman and the beast.” If a woman sins, what is the beast’s sin? It is simply because a stumbling block came to the woman on account of [the beast]. Therefore the Scripture said, “So that the beast will not pass through the market, where they will say, ‘This is the beast on account of which such and such a woman was killed.’” [This is] because (according to Ezek. 29:16), “And it shall no more be a source of satisfaction against the House of Israel to recall iniquity.” Now we have been taught: For what reason did they say, “A suspected adulteress (<i>sotah</i>) is not to drink from the cup of her colleague (i.e., another suspected adulteress)?”<sup class="footnote-marker">47</sup><i class="footnote">According to <i>Sot.</i> 2:2, a new earthenware dish was to be used for each such trial by ordeal.</i> [It is] so that the people will not say, “When such and such a woman drank of this cup, she died.” [This is] because (according to Ezek. 29:16), “And it shall no more be a source of satisfaction against the House of Israel to recall iniquity.” So also here (in Lev. 22:27), “When a bull or a sheep or a goat is born.” Is a bull born? Is not a calf born? It is simply because of what is written (in Exod. 32:8), “they have made themselves a golden calf.” Hence the Scripture called it a “bull”, and did not call it a "calf.”