Midrash for Zevachim 71:17
השתא ומה התם עיילי עיילא אי כיפר אין אי לא כיפר לא הכא דחשיב חשובי לא כל שכן תרי תנאי ואליבא דרבי יהודה
Another version:<span class="x" onmousemove="('comment',' Other reasons why R. Judah does not dispute the other cases of the MISHNAH:');"><sup>19</sup></span> Does it entirely depend on him?<span class="x" onmousemove="('comment',' When he intends that unclean or uncircumcised should partake thereof or offer it up, he may not find such to carry out his intention. Hence his intention does not count.');"><sup>20</sup></span>
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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