Commentary for Rosh Hashanah 56:23
רבא אמר לצאת לא בעי כוונה לעבור בעי כוונה
Let him bring his objection from the Mishnah! What is the reason why he does not adduce the Mishnah? On the ground that, if he [the priest] gets hold of another firstborn he can sprinkle its blood, the whole day is its proper time.
Rashi on Rosh Hashanah
The fulfillment does not require intent: As if he did not have intent, he [still] fulfilled his obligation.
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Rashi on Rosh Hashanah
The transgression requires intent: He must have intent for the sake of the commandment. And if not, he has not transgressed.
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