Musannaf Ibn Abi Shayba 8:559

Abu Bakr narrated to us, he said: Ibn Numayr narrated to us, from Abdullah, from Nafi’, from Ibn Umar, that he used to say: If the sacrificial camel (badana) becomes incapacitated or breaks, its owner may eat from it or feed it to others, and he does not have to replace it, unless it was a vow or a penalty for hunting.