כִּי מִקְרֶה בְנֵי הָאָדָם וּמִקְרֶה הַבְּהֵמָה, לֹא כְשֵׁם שֶׁמִּקְרֶה אָדָם כָּךְ מִקְרֶה הַבְּהֵמָה. אָמַר הַקָּדוֹשׁ בָּרוּךְ הוּא לֹא כְשֵׁם שֶׁגָּזַרְתִּי וְאָמַרְתִּי עַל הָאָדָם (ויקרא יב, ג): וּבַיּוֹם הַשְּׁמִינִי יִמּוֹל בְּשַׂר עָרְלָתוֹ, לֹא כָךְ גָּזַרְתִּי עַל הַבְּהֵמָה, שֶׁנֶּאֱמַר (ויקרא כב, כז): וּמִיּוֹם הַשְּׁמִינִי וָהָלְאָה יֵרָצֶה לְקָרְבַּן אִשֶּׁה לַה'. וּמוֹתַר הָאָדָם מִן הַבְּהֵמָה אָיִן כִּי הַכֹּל הָבֶל, מַהוּ אָיִן, רַב נַחְמָן בְּרַבִּי יִצְחָק אָמַר עָשָׂה לוֹ נוֹי לְתַחְתִּיתוֹ, שֶׁלֹא יְהֵא מִתְבַּזֶּה כַּבְּהֵמָה. רַבִּי יַנַּאי וְרַבִּי יוּדָן, חַד אָמַר עָשָׂה לוֹ מַנְעוּל וְאַפּוֹפָרִין כָּפוּי עָלָיו שֶׁלֹא יְהֵא מִתְבַּזֶּה כַּבְּהֵמָה, וְחַד אָמַר עָשָׂה לוֹ כְּסָתוֹת לְתַחְתִּיתוֹ שֶׁלֹא יְהֵא מִצְטָעֵר בִּשְׁעַת יְשִׁיבָתוֹ. רַבִּי לֵוִי וְרַבִּי אַמֵּי, חַד אָמַר עָשָׂה לוֹ קְבוּרָה, וְחַד אָמַר עָשָׂה לוֹ אָרוֹן, וְחַד אָמַר עָשָׂה לוֹ אָרוֹן וְתַכְרִיכִין.
“For the fate of the sons of man and the fate of the animal, there is one fate for them; like the death of this one, so is the death of that one, and there is one spirit for all. The superiority of man over animal is non-existent, as everything is vanity” (Ecclesiastes 3:19). “For the fate of the sons of man and the fate of the animal” – is it not just like the fate of man, so is the fate of the animal? The Holy One blessed be He said: Is it not so that just as I decreed and said regarding man: “On the eighth day, you shall circumcise the flesh of his foreskin” (Leviticus 12:3), I decreed so regarding the animal, as it is stated: “From the eighth day onward it shall be accepted as a fire offering to the Lord” (Leviticus 22:27)? “The superiority of man over animal is non-existent [ayin], as everything is vanity.” What is ayin? Rav Naḥman ben Rabbi Yitzḥak said: He made an embellishment for his [man’s] bottom, so that he would not be debased like an animal. Rabbi Yannai and Rabbi Yudan, one said: He made for him a lock and a stool on it so he would not be debased like an animal. And one said: He made padding for his bottom so he would not experience discomfort while sitting. Rabbi Levi and Rabbi Ami, one said: He arranged burial for him, and one said: He arranged a coffin for him, and one said: He arranged a coffin and a shroud for him.