Reference for Zevachim 92:1

אחת לכלל ואחת לפרט ואחת לדברים שאינן נאכלין

<br> One to serve as a generalizations the second as a particularization, and the third [is required] in respect of things which are not eaten. And according to R. Simeon who maintained that the things which cannot be eaten do not involve liability on account of uncleanness, what does it include? - It includes the inner sin-offerings. You might think that since R. Simeon said, Whatever does not come on the outer altar, like peace-offerings, does not involve liability on account of piggul then it does not involve liability on account of uncleanness either. Hence [Scripture) informs us [that it is not so].

Jastrow