Yoma, chapter two, mishnah seven. The mishnah continues to deal with the number of kohanim required for a communal offering according to the size of the animal, and now it turns to the bull. Since the bull is far larger, and its limbs themselves are heavy and require several carriers, the number of kohanim taught regarding a year-old lamb or a ram is not enough.
"Par karev b'esrim v'arbah":
"HaRosh v'haRegel" - the head by one, since a single kohen can carry it; and the hind leg by two.
"Ha'okeitz v'haRegel" - the okeitz, which is the tail area, by two; and the left hind leg by two.
"HeChazeh v'haGerah" - the breast by one; and the gerah by three, because many things are attached to it. As mentioned earlier, the gerah is the neck together with two ribs from each side, and it contains the windpipe along with the heart and the lungs, and therefore three kohanim are needed to carry it.
"Shtei haYadayim" - the two forelegs, by two, each one holding one leg.
"Shtei haDefanos" - the two flanks of the animal, by two, each one holding one side.
"HaKravayim v'haSoles v'haYayin" - by three each, every one of them by three kohanim: the innards are far larger, and so too the quantity of flour and oil of the meal offering that accompanies the bull, and the quantity of wine, is greater.
And in total - twenty four kohanim.
"Bameh devarim amurim? B'korban tzibbur":
The mishnah's question applies to all the numbers that were listed: the twenty four of our mishnah, the eleven of the previous mishnah regarding the ram, and the nine regarding the tamid. When were these numbers stated? Only regarding a communal offering. "Aval b'korban yachid, im rotzeh l'hakriv - makriv" - one kohen may do everything himself, whether the offering is his own or whether a Yisrael asks that this kohen perform the entire service.
The mishnah concludes: "HaHefshet v'haNitu'ach - eilu v'eilu shavin" - flaying the hide and cutting the limbs into pieces are the same in a communal offering and in an individual's offering. In what way are they the same? In that both may be done by a single person, and even by a non-kohen: no kohen is needed either for flaying the animal or for cutting it up.
In summary: We learned that the bull, because of its size, is offered by twenty four kohanim, and we listed the division of the limbs and the accompanying items among them - from the head and the leg through the innards, the flour and the wine. We also learned that all these numbers were stated regarding a communal offering, whereas for an individual's offering one kohen may offer everything, and that the flaying and the cutting up are the same in both and are even valid when done by a non-kohen.