Reference for Zevachim 104:12

אלא אין מזבח הפנימי ממרקן בלבד אלא פרוכת

[and] since the horns complete it, if he sprinkled it below, it is fit.<span class="x" onmousemove="('comment',' So we might argue.');">¹⁷</span> Therefore it says, '[The priest that offereth] it [for a sin-offering]': that whose blood was sprinkled above, but not that whose blood was sprinkled below.

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