Commentary for Pesachim 144:2
הכא הרי נתנה שבת לדחות אצל קרבן ציבור
WHILE ALL OTHER SACRIFICES WHICH HE SLAUGHTERED AS A PASSOVER, IF THEY ARE NOT ELIGIBLE, HE IS CULPABLE; WHILE IF THEY ARE ELIGIBLE, - R. ELIEZER RULES HIM LIABLE TO A SIN-OFFERING, WHILE R. JOSHUA RULES HIM NOT CULPABLE. Which Tanna draws a distinction between eligible and not eligible? It is R. Simeon. For it was taught: The sacrifices which are eligible [for a Passover] and the sacrifices which are not eligible are as one; and similarly he who slaughters for the sake of public sacrifices is not liable; this is R. Meir's view. R. Simeon said: R. Eliezer and R. Joshua did not differ about those which are not eligible, [agreeing] that he is liable. About what do they differ? About those which are eligible. R. Eliezer ruling him liable to a sin-offering, while R. Joshua declares him not liable.
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