Midrash for Chullin 141:17

המפלת מין בהמה חיה ועוף בין טמאין בין טהורין אם זכר תשב לזכר אם נקבה תשב לנקבה אינו ידוע תשב לזכר ולנקבה דברי רבי מאיר

just as there it refers to the eating of holy food while unclean, so here it refers to the eating of holy food while unclean.<span class="x" onmousemove="('comment',' Thus it is established by Rabbi that the guilt implied in the verse is that of a person who, forgetting his uncleanness, partakes of sacrificial meat or enters the Sanctuary. This argument of Rabbi is based on the assumption that the term 'cattle' is superfluous, but this is so only if it is held that cattle are included under the term 'wild animals'; v. Sheb. 7a.');">⁸</span>

Sifrei Devarim