Commentary for Zevachim 76:4

תניא רבי אליעזר בן יעקב אומר בית שמאי אומרים שתי מתנות שבחטאת ואחת שבכל הזבחים מתירות

R. Papa said: In some respects [they are] as the first blood, while in others they are as the last: [In respect of sprinkling them] without [the Temple court], at night, zaruth, [the requirement of] a service-vessel, [sprinkling on] the horn, [with] the finger, washing, and residue, they are as the first blood. [In respect of] death, not permitting [the flesh], not rendering [it] piggul, and not entering within, they are as the last blood. <br>

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