Midrash for Zevachim 71:16
ולית לרבי יהודה שלישי והתנן אמר רבי יהודה הכניס בשוגג כשר הא במזיד פסול וקי"ל בשכיפר
[In the case of] the intention that unclean [persons] should eat it or that unclean [persons] should offer it! does then the sacrifice itself become invalid? [In the case of] the intention that uncircumcised persons should eat it or uncircumcised persons should offer it! is then the sacrifice itself invalidated?
Sifrei Devarim
(Devarim 17:1) "You shall not sacrifice to the L-rd your G-d an ox or a sheep in which there is a blemish": R. Yehudah says: I might think that if one slaughtered a sin-offering in the south (instead of the north) he transgresses a negative commandment; it is, therefore, written "You shall not sacrifice to the L-rd your G-d a sin-offering in which there is a blemish. For (slaughtering a sin-offering with) a blemish he transgresses a negative commandment, but not for slaughtering it in the south. The sages say: Even for slaughtering a sin-offering in the south he transgresses a negative commandment.
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