Midrash for Zevachim 71:4
ורבי יהודה האי קרא להכי הוא דאתא אי מיבעי ליה לכדתניא (ויקרא ז, טו) ובשר זבח תודת שלמיו למדנו לתודה שנאכלת ליום ולילה
Since one is superfluous in respect of [actual] leaving, apply it to the intention of leaving it.<span class="x" onmousemove="('comment',' Thus Scripture forbids the intention, and therefore the intention disqualifies.');"><sup>5</sup></span> Now [does] R'Judah [hold] that this text comes for this purpose?
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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