Mesorat%20hashas for Meilah 12:15

אבל לאיתויי לידי מעילה מודי לר"ע דאפילו שלא כתיקנה מייתא לידי מעילה

for if [the instance of] the Most Holy sacrifices alone was stated, I might have said: In this case ruled R'Eliezer that it is still subject to the Law of Sacrilege, because [he held that] sprinkling executed according to the proper procedure effects exemption from the Law of Sacrilege, but [a sprinkling] not according to the proper procedure does not effect exemption.

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