Pesachim 24A

ואם אינו ענין לאכילה, תנהו ענין לאיסור הנאה.

And if it does not apply to the matter of the prohibition against eating, as the prohibition against eating these items has already been mentioned, apply it to the matter of the prohibition of deriving benefit.

אי, מה כאן בשריפה ⁠— אף כל איסורין שבתורה בשריפה! אמר קרא ״בקדש ... באש תשרף״, בקדש ⁠— בשריפה, ואין כל איסורין שבתורה בשריפה.

The Talmud continues: Lest one say that the verse indicates that just as here, the sin-offering is disposed of with burning, so too, all the prohibited items in the Torah must be disposed of with burning, therefore the verse said: “In the sacred place…should be burnt with fire” (Leviticus 6:23). This indicates that only that which is disqualified in the sacred place is disposed of with burning, but all other prohibited items in the Torah need not be disposed of with burning.

והאי ״בקדש ... באש תשרף״ להכי הוא דאתא?! האי מיבעי ליה לכדרבי שמעון! דתניא, רבי שמעון אומר: ״בקדש ... באש תשרף״⁠ — לימד על חטאת ששורפין אותה בקדש. ואין לי אלא זו בלבד, פסולי קדשי קדשים ואמורי קדשים קלים מנין? תלמוד לומר: ״(וכל) בקדש ... באש תשרף״.

R' Shmuel bar Naḥmani asked: And did this verse: “In the sacred place…should be burnt with fire,” come to teach this halakha? It is needed to teach in accordance with the opinion of R' Shimon, as it was taught in a baraita that R' Shimon says: “In the sacred place…should be burnt with fire”; this taught that one must burn a disqualified sin-offering in the sacred place, and not outside the Temple. And I have only derived this, meaning the sin-offering. From where do I derive that disqualified offerings of the most sacred order and portions consumed on the altar, such as the fats of offerings of minor sanctity that become impure, are burned in the Temple courtyard? The verse states: “In the sacred place…should be burnt with fire.” This indicates that any disqualified offering must be burned in the sacred place.