Temurah 20B

דליכא שם אשם על אמו, אבל גבי נקבה לעולה דאיכא שם עולה על אמו ⁠— אפילו רבי שמעון מודה!

where there is no guilt offering status for an animal that is the same sex as its mother, as a female guilt offering is never brought. But with regard to one who designates a female animal as a burnt offering, where there is burnt offering status for a bird that is the same sex as its mother, even R' Shimon concedes that it has inherent sanctity, and therefore it should not be sold for the needs of a peace offering.

ועוד, הא שמעינן ליה לרבי שמעון: לעולתו עושה תמורה!

In addition, another objection can be raised against the explanation of R' Yoḥanan, as we have heard that R' Shimon maintains that one who designates a female animal as a burnt offering renders a non-sacred animal that is exchanged for it a substitute. This indicates that it does have inherent sanctity with regard to this issue. Therefore, the question remains: How can the buyers sacrifice the females as peace offerings, when their status stems from deferred sanctity?

אמר ליה רבי יהושע סבר ליה כאידך תנא אליבא דרבי שמעון, דתניא: רבי שמעון בן יהודה אומר משום רבי שמעון: אף לעולתו אין עושה תמורה.

R' Yoḥanan said to R' Ḥiyya bar Abba in response: I meant that R' Yehoshua holds in accordance with the interpretation of the other tanna with regard to the opinion of R' Shimon. As it is taught in a baraita that R' Shimon ben Yehuda says in the name of R' Shimon: Even one who consecrates a female as his burnt offering does not render a non-sacred animal that is exchanged for it a substitute. Even though there is burnt offering status for female birds, a female animal consecrated as a burnt offering does not have inherent sanctity. Therefore, it is sold and sacrificed as a peace offering, and its status is not considered to stem from deferred sanctity.