Commentary for Menachot 28:12

ורבנן נמי גזרי דתנן פיגל בקומץ ולא בלבונה בלבונה ולא בקומץ ר"מ אומר פיגול וחייבין עליו כרת וחכ"א אין בו כרת עד שיפגל בכל המתיר

but the penalty of kareth is not incurred on account thereof; but the Rabbis say, it is piggul and the penalty of kareth is incurred on account thereof.' And the Rabbis also adopt such a precautionary measure', as we have learnt: If he expressed an intention which makes piggul during the [burning of the] handful and not during the [burning of the] frankincense, or during the [burning of the] frankincense and not during the [burning of the] handful, R'Meir says, It is piggul and the penalty of kareth is incurred; but the Rabbis say, The penalty of kareth is not incurred unless the intention which makes piggul was expressed during the service of the whole of the mattir.<span class="x" onmousemove="('comment',' The offering, however, is invalid, as a precautionary measure against a real case of piggul where the burning of the handful of the meal-offering alone constitutes the whole mattir (as in the case of the sinner's meal-offering) , or where the burning of the frankincense alone constitutes the whole mattir (as in the case of the frankincense of the Shewbread) ; v. infra 16a.');">¹⁶</span>

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