The Rambam wrote in chapter 3, law 10: A bekhor that was found to be a terefah—if it is unblemished and was found to be a terefah after the hide was flayed, it shall be burned and the meat shall be buried. If it is blemished and was slaughtered due to its blemish, the meat shall be buried and the kohanim may benefit from its hide, provided it was slaughtered based on the word of an expert. Thus far his words. However, if it was slaughtered not based on the word of an expert, its law is like an unblemished one. But the Tur and the Shulchan Arukh [rule] that even if it is blemished and was slaughtered based on the word of an expert, the hide must also be buried. And that which our teacher, the Beit Yosef, wrote in section 2: If one slaughtered it and it was found to be a terefah, its hide along with its meat is forbidden for benefit and requires burial—thus far his words—his intention is even after the permission of a sage, for so wrote the Tur, and this is his wording: If one slaughtered it and it was found to be a terefah, the Rambam wrote, etc., but my father, the Rosh, of blessed memory, wrote that its hide along with its meat is forbidden for benefit and requires burial (and their dispute is in the sugya in Zevachim 104), where Rabbi Yochanan said the halakha is like Rabbi Akiva, etc., when an expert permitted it, and the halakha is like the words of the sages, see there. And the Rambam did not have this version, or he had a version where "and the halakha" refers to them, and so wrote the Bartenura there, that the halakha is like Rabbi Akiva regarding a blemished one, etc., and like the sages regarding an unblemished one, see there. And so it appears from the Rambam in the Commentary on the Mishnah, see there, for from his words it implies that they do not disagree, and it requires further study. And it must be said that he holds that the sages do not refer to Rabbi Akiva but to Rabbi Chanina the Segan HaKohanim, as Rashi wrote at the end of the sugya, see there. And it requires further study regarding an unblemished one, why there is a distinction between the hide and the meat, and the Tosafot Yom Tov has already exerted himself in this, see there, and this is not the place for it.
כתב הרמב"ם בפ"ג דין י' בכור שנמצא טרפה אם תמים הוא ונמצא טרפה אחר שהופשט העור ישרף והבשר יקבר ואם בעל מום הוא ונשחט במומו הבשר יקבר ויהנו הכהנים בעורו והוא שנשחט ע"פ מומחה עכ"ל אבל נשחט שלא ע"פ מומחה דינו כתם אבל הטור והש"ע דאפילו בע"מ ונשחט ע"פ מומחה העור ג"כ יקבר וזה שכתב רבינו הב"י בסעי' ב' שחטו ונמצא טרפה עורו עם בשרו אסור בהנאה וטעון בהנאה וטעון קבורה עכ"ל כוונתו גם אחרי התרת חכם שכן כתב הטור וז"ל אם שחטו ונמצא טריפה כתב הרמב"ם וכו' וא"א הרא"ש ז"ל כתב שעורו עם בשרו אסור בהנאה וטעון קבורה (ומחלקותם בסוגיא דזבחים ק"ד) דאמר ר"י הלכה כר"ע וכו' כשהתירו מומחה והלכתא כדברי חכמים ע"ש והרמב"ם ל"ג זה או שגרס ואתם קאי וכ"כ הרע"ב שם דהלכה כר"ע בבע"מ וכו' וכחכמים בתם ע"ש וכ"מ מהרמב"ם בפי' המשנה ע"ש דמדבריו משמע דלא פליגי וצ"ע וצ"ל דס"ל דחכמים לא קאי אר"ע אלא אר"ח סגה"ב וכמ"ש רש"י בסוף הסוגיא ע"ש וצ"ע בתם למה יש חילוק בין עור לבשר וכבר טרח התוי"ט בזה ע"ש ואכ"מ):