Meilah 8B

תחלה לקדש.

until sunset he is treated as one who is impure with 1st-degree impurity with regard to sacrificial food. In other words, an item of sacrificial food that he touches assumes the status of 2nd-degree impurity. A second item that comes into contact with the first item of food assumes 3rd-degree impurity. If a third item comes into contact with the second item, it assumes 4th-degree impurity, i.e., it may not be eaten but does not impart impurity to other items.

רבי מאיר אומר: מטמא את הקדש, ופוסל את התרומה. וחכמים אומרים: כשם שהוא פוסל משקה תרומה ואוכלי תרומה, כך הוא פוסל משקה קדש ואוכלי קדש.

R' Meir says: One who immersed that day is considered impure with 2nd-degree impurity, even with regard to sacrificial food, and therefore he renders sacrificial food impure and disqualifies teruma. And the Rabbis say: Just as he merely disqualifies teruma liquids and teruma foods, without them becoming impure to a degree that their impurity is transferred to another item, so too, he only disqualifies sacrificial liquids and sacrificial foods. Apparently, the Mishnah here is in accordance with the opinion of the Rabbis, not the opinions of Abba Shaul and R' Meir.

אמר רבא: לאבא שאול מעלה עשו בקדשים, שוינהו רבנן לטבול יום כראשון,

Rava rejects this analysis and says: The Mishnah can be explained even in accordance with the opinions of Abba Shaul and R' Meir, as they might agree that by Torah law one who immersed that day only disqualifies the food and does not render it impure. But according to Abba Shaul, the rabbis established a higher standard with regard to consecrated items, and therefore the rabbis equated one who immersed that day to one who is impure with 1st-degree ritual impurity.