Rabbi Meir writes: It may be my amaratzus, but I don't understand: the reason ben p'kuah cannot become n'veila is because it is sh'chuta by virtue of the sh'chita of the mother. Had that sh'chita been a sh'chita p'sula, which rendered the mother n'veila, and the ben p'kuah then died without a proper sh'chita, would it not be n'veila? EMT