If one paid the same price for both, but they are not worth the same, the goats are not like their Mitzvah [l'Chatchilah]. If they are worth the same, but he did not pay the same price for both, the goats are like their Mitzvah.

Question: If one animal's is better b'Gufo (it is fatter), and another's appearance is better, which has precedence?

Answer (R. Yirmeyah): We learn from the following. If there is moist cut [barley], or dry [attached barley] to cut [for the Omer, k'Mitzvaso], the moist cut [barley] has precedence. This teaches that if one is better b'Gufo (physically), and one looks better, what is better b'Gufo has precedence.