Temurah 19A

אבל גבי תמורת ולד אשם, דליכא שם עולה על אמו, מודי רבי אלעזר דבדמיו אין הוא עצמו לא קרב.

But with regard to the offspring of the substitute of a guilt offering, where there is no burnt offering status for its mother, as the animal for which it was substituted was a guilt offering, R' Elazar concedes that an animal purchased with its money, received from selling the offspring, yes, it is sacrificed as a burnt offering, but the offspring itself is not sacrificed as a burnt offering.

איתיביה אביי: וכי בעי רבי אלעזר שם עולה על אמו? והא תניא: המפריש נקבה לפסחו ⁠— תרעה עד (שיסתאב) [שתסתאב], ותמכר, ויביא בדמיה פסח. ילדה ⁠— ירעה עד שיסתאב, וימכר, ויביא בדמיו פסח.

Abaye raised an objection to Rava: And does R' Elazar require that there be burnt offering status for its mother, in order for the offspring to be sacrificed as a burnt offering? But isn’t it taught in a baraita: In the case of one who designates a female animal for his Paschal offering, which must be a male, the animal is left to graze until it becomes unfit, and it is then sold and he brings a Paschal offering with the money received for its sale. If the female animal gave birth to a male,the offspring may not be sacrificed as a Paschal offering despite the fact that it is a male. Rather, it is left to graze until it becomes unfit, and then it is sold and he brings a Paschal offering with the money received from its sale.

נשתיירה אחר הפסח, תרעה עד (שיסתאב) [שתסתאב], ויביא בדמיה שלמים. ילדה, ירעה עד שיסתאב, וימכר ויביא בדמיו שלמים. רבי אלעזר אומר: הוא עצמו יקרב שלמים.

If the animal remained without a blemish until after Passover, it is left to graze until it becomes unfit, and he brings a peace offering with the money received for its sale. If it gave birth to a male after Passover, the offspring too is left to graze until it becomes unfit, and then it is sold, and he brings a peace offering with the money received for its sale. R' Elazar disagrees in the latter case and says: The offspring itself is sacrificed as a peace offering.