In Meleches Hasofer from R' Moshe N' Zabra z"l he writes that he had a book of Tagim that was taken from the 12 stones that Yehoshua bin nun placed and was passed down all the way to the navi Shmuel etc until Rabenu Hakadosh (who wrote down the Mishna). In you find tagin on Alef, Lamed, Mem and Reish (that don't usually have tagin) ... many Feh's had four tagin, two above and two below and some Shins had 9, whereas the Rambam's Shins only go up to seven...
Reasoning behind אותו ואת בנו
ב''ה The reason that an אונן who lost their mother or father is not obligated in מצות until they are buried is that the child has a little of the the soul of their parents in them. When the parent dies a part of the child also dies. When a person is dead, they are free from מצות, 'במתים חפשי'. Similarly, when an animal loses its parent it is part dead, treifa, therefore it is forbidden to slaughter it the same day as its mother. It would not be a kosher Shechita. From תפארת יונתן פ' אמור
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