Commentary for Zevachim 213:7

והדתנן הזורק מקצת דמים בחוץ חייב מנלן נפקא ליה מדתניא (ויקרא יז, ד) דם יחשב לרבות הזורק דברי רבי ישמעאל ר"ע אומר (ויקרא יז, ח) או זבח לרבות את הזורק

as there it refers to those [sacrifices] which must be burnt without, so here too it refers to those which must be burnt without. To this R'Bibi demurred: When we learnt, There are thirty-six offences in the Torah which entail kareth: surely there are thirty seven, for there are offering up [a sacrifice which should be burnt within] and offering up [a sacrifice which should be burnt without]?<span class="x" onmousemove="('comment',' The thirty-six as enumerated include offering up without. Now in answer to the question, since they are all enumerated, why is the number stated? The Talmud says that it teaches that if one committed all of them in a single state of ignorance (not knowing that they are forbidden) , he is liable to thirty-six sin-offerings. If, however, culpability for offering up without sacrifices which should be burnt without, is inferred by a gezerah shawah from those which should be burnt within, they constitute two separate offences and involve separate sin-offerings. But in that case they should be enumerated separately there too, and the number given is thirty-seven.');">¹²</span>

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