Commentary for Zevachim 26:22

אי רבי שמעון מאי איריא טבילת אצבע האמר

Shall we say that it is a controversy of Tannaim?<span class="x" onmousemove="('comment',' Whether it is analogous to receiving the blood or to carrying the blood.');">²⁴</span> For one [Baraitha] taught: The dipping of the finger renders a sin-offering piggul; while another taught: It does not effect piggul, nor does it become piggul.<span class="x" onmousemove="('comment',' It does not effect piggul, if the priest dipped his finger with the intention of burning the emurim the next day; and it does not become piggul, if he slaughtered or received the blood with the intention of dipping the finger on the morrow.');">²⁵</span> Surely then it is a controversy of Tannaim! - No: one agrees with our Rabbis and the other agrees with R'Simeon.<span class="x" onmousemove="('comment',' All agree that it is part of carrying, but the ruling that it does not render it piggul is in accordance with R. Simeon in our Mishnah that there can be no piggul at the carrying.');">²⁶</span> If R'Simeon, why particularly the dipping of the finger? Surely he said,

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