פירוש על עבודה זרה 125:7

On the previous page R. Elazar said the offering is permitted if she first offered it. By implication it is not permitted if she only dedicated it. So this should solve our question. For the animal to be permitted as a sacrifice she must first offer it, not merely dedicate it.

The Talmud says that really the question was asked about R. Elazar’s statement itself. Was R. Elazar being specific—the animal is a valid sacrifice only if it was actually sacrificed. Or perhaps he only said “offered” because he was sure that in that case it was valid. But in the case where it was only dedicated he was not so sure. No answer to this one—sorry folks. I know you really wanted to know.