Jerusalem Talmud Rosh Hashanah 3:2

משנה: כָּל־הַשּׁוֹפָרוֹת כְּשֵׁירִין חוּץ מִשֶּׁל פָּרָה מִפְנֵי שֶׁהוּא קֶרֶן. אָמַר רִבִּי יוֹסֵי וַהֲלֹא כָל־הַשּׁוֹפָרוֹת נִקְרְאוּ קֶרֶן שֶׁנֶּאֱמַר וְהָיָה בִּמְשׁוֹךְ בְּקֶרֶן הַיּוֹבֵל כְּשָׁמ‍ְ‍ֽעֲכֶם֙ אֶת־ק֣וֹל הַשּׁוֹפָ֔ר: MISHNAH: All shofarot³⁵In rabbinic terminology all horns of animal origin are called shofar, even though etymologically the word means “ram’s horn.” are qualified except from bovines because this is a horn. Rebbi Yose said, are not all shofarot called horn, as it is said³⁶Joshua.6.5">Jos. 6:5., when the ram’s horn sounds, when you hear the sound of the shofar.

הלכה: הֲווֹן בָּעֵיי מֵימַר. וְלָא פְלִיגִין. אַשְׁכָּחַת תַּנֵּי. רִבִּי יוֹסֵה מַכְשִׁיר בְּשֶׁלְפָּרָה וַחֲכָמִים פּוֹסְלִין. מַה (טַעֲמוֹן דְּרַבָּנִן) [טַעֲמֵיהּ דְּרִבִּי יוֹסֵי] וְהָיָ֞ה בִּמְשׁוֹךְ בְּקֶ֣רֶן הַיּוֹבֵ֗ל. מַה טַעֲמָא (דְּרִבִּי יוֹסֵה) [דְּרַבָּנִן]. וְתִיטַ֣ב לָ֭יי מִשּׁ֥וֹר פָּ֗ר מַקְרִין מַפְרִ‍ֽיס׃ מַקְרִן כְּתִיב. וְרַבָּנִן. כָּל־הַשּׁוֹפָרוֹת נִקְרְאוּ קֶרֶן וְנִקְרְאוּ שׁוֹפָר חוּץ מִשֶּׁל פָּרָה שֶׁנִּקְרָא קֶרֶן וְלֹא נִקְרָא שׁוֹפָר. הָתִיבוּן. הֲרֵי שֶׁל יָעֵל הֲרֵי אֵינוֹ קָרוּי לֹא קֶרֶן וְלֹא שׁוֹפָר. מַאי כְדוֹן. כַּהִיא דְאָמַר רִבִּי לִֵוי. שַׁנְייָא הִיא. שֶׁאֵין קַטֵּיגוֹר נַעֲשֶׂה סֻנֵיגוֹר. HALAKHAH: They wanted to say that they do not disagree³⁹That the rabbis and R. Yose disagree about the meaning of the word but not about practice. This is shown to be false.. It was found stated , Rebbi Yose qualifies one from cattle but the Sages disqualify. What is the reason (of the rabbis) [of Rebbi Yose]⁴⁰The text in (parentheses) is the scribe’s, the one in [brackets] the corrector’s. The corrector’s text should be deleted since the scribe’s text is supported by the Babli, 26a. The rabbis note that in the verse from Jos. The ram’s horn explicitly is called shofar.? It will be when the ram’s horn sounds. What is the reason (of Rebbi Yose) [of the rabbis]? Better than a cattle bull, sporting a horn, split-hoofed⁴¹Psalms.69.32">Ps. 69:32. In the Babli, R. Yose argues that the pleonasm “cattle bull” שור פר contains the letters of שופר.. It is written “of horn”⁴²In the masoretic text, the word is written defectively, with the yof hiph`il missing; so it should be read as noun, <made>of horn. The plene spelled word מקרין (wrongly spelled in this way in the quote), could be read as “radiating”.. And the rabbis? All shofarot are called horn and are called shofar except from cattle which is called horn but is not called shofar. They objected, there is that from mountain goat which is called neither horn nor shofar⁴³The argument that in Scripture cattle horns are never called shofar does not prove anything since horns from mountain goats likewise are never mentioned but used in the Temple service.! What about it? Following what Rebbi Levi said, there is a difference because no accuser becomes a defense attorney⁴⁴For the Greek words cf. Chapter 1, Notes 241,242. Babli 26a. The meaning is that since the Golden Calf had the shape of a bovine, it is inappropriate to use any bovine part in connection with prayers for the remission of sins..