Makkot 17B

אלא לאוכל מן העולה לאחר זריקה, אפילו בפנים, שהוא לוקה.

to teach only with regard to one who partakes of the flesh of a burnt-offering after the sprinkling, even inside the courtyard, that he is flogged.

אמר רבא: דילידא אימיה כרבי שמעון ⁠– תיליד, ואי לא ⁠– לא תיליד. ואף על גב דאית להו פירכא.

Rava says with regard to R' Shimon’s statement in the baraita: With regard to anyone whose mother is bearing a child who is like R' Shimon, she should bear that child, and if not, it is preferable that she does not bear him at all. Rava was so impressed by R' Shimon’s statement that he praised him and characterized him as the model of a wise man. Rava added: And I say this even though there is a refutation for each of his conclusions. What are the refutations?

מאי חומרא דבכורים ממעשר ⁠– שכן אסורים לזרים. אדרבה, מעשר חמור, שכן אסור לאונן.

What is the stringency of first fruits vis-à-vis second-tithe produce? It is that first fruits are forbidden to non-priests, who are permitted to eat second-tithe produce. That can be refuted; on the contrary, second-tithe produce is more stringent than first fruits, in that it is forbidden to an acute mourner, i.e., one whose close relative died that day, which is not the case with regard to first fruits according to the opinion of R' Shimon (see Yevamot 73b).

ומאי חומרא דתודה ושלמים ממעשר ⁠– שכן טעונין מתן דמים ואימורין לגבי מזבח. אדרבה, מעשר חמור, שכן טעונין כסף צורה.

And what is the stringency of a thanks-offering and a peace-offering vis-à-vis second-tithe produce? It is that the thanks-offering and the peace-offering require the placement of blood and sacrificial portions upon the altar. That can be refuted; on the contrary, second-tithe produce is more stringent than the thanks-offering and the peace-offering, in that the redemption of second-tithe produce requires money minted into a coin. A disqualified thanks-offering and peace-offering, like other disqualified offerings, may be redeemed with any object of equal value.