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Orach Chaim 246 Laws of Sabbath
but regarding holidays, a person is not commanded regarding the Shabbat of his animal on a holiday. (Beis Yosef, Chapter 305, in the name of Shibulei HaLeket).
4 A Jew that rented out oxen to a heathen to plow with them, and he plows with them: there are those who permit if the heathen accepted on himself responsibility in case of death, and robbery and theft, and rise and decrease of value. And some say that since the heathen cannot sell it he shall want to, it is called the animal of the Jew [and see below in this Siman].
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