Reference for Makkot 36:2

ולילקי נמי כאידך דר' אליעזר דתניא רבי אליעזר אומר כל שהוא בכליל תהיה ליתן לא תעשה על אכילתו אין הכי נמי ורבא מהאי קרא קאמר

But let him also incur malkas according to the opinion of Rebbi Eliezer, that it was taught in a baraisa, Rebbi Eliezer says anything that is subject to being "entirely burnt" has an additional prohibition on its consumption. Yes this is so, but Rava was only talking about prohibitions derived from that one verse.

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