Chullin - 133
Siman – Clogs. The Kohen who only accepted matanos while preparing his clogs to wear on Yom Kippur, who used to grab them himself or at least request them, used his clog to mark an animal that he had a partnership with a Yisroel in so people will realize why the Yisroel is not giving matanos, and then tied his clog to another animal’s head because he only owned the head and his partner the Yisroel would still be חייב in the other two matanos.