Talmud for Menachot 55:3
אמר רב יוסף לא קשיא הא רבי אליעזר והא רבנן רבי אליעזר דמקיש אשם לחטאת מקיש נמי לוג לאשם רבנן לא מקשי
But it has been taught: Whether they were made under the name of some other [offering] or were not rightly directed, they are valid! Said R'Joseph: This is no contradiction; one Baraitha states the view of R'Eliezer, the other that of the Rabbis. R'Eliezer who likens the guilt-offering to the sin-offering<span class="x" onmousemove="('comment',' By reason of the juxtaposition of these two kinds of offering in one verse, Lev. VII, 7: As is the sin-offering so is the guilt-offering, the laws of each are placed on the same footing; and as the sin-offering is rendered invalid if any vital service was performed under any other name but its own, so it is with the guilt-offering too. V. Zeb. 10b.');"><sup>3</sup></span>