Musar for Zevachim 230:5

ת"ל (ויקרא טז, ט) אשר יעלה עולה או זבח מה העלאה שהיא גמר עבודה אף כל שהוא גמר עבודה:

Because it says, 'that offereth a burnt-offering or sacrifice': as offering up completes the service, so everything that completes the service [entails liability].<span class="x" onmousemove="('comment',' None of these do so, as they are followed by another rite. On the other hand, by the same reasoning he who offers libations or burns incense or the fistful removed from a meal-offering, without, is liable.');">⁴</span> BEFORE THE TABERNACLE WAS SET UP [etc.] R'Huna<span class="x" onmousemove="('comment',' Bah and Sh.M. emend: Hana.');">⁵</span>

Shenei Luchot HaBerit