Zevachim 27A

חוץ למקומו ⁠– פסול, ואין בו כרת. חוץ לזמנו ⁠– פיגול, וחייבין עליו כרת.

to burn or eat the offering or sprinkle its blood outside its designated area, the offering is disqualified, and there is no liability for karet for burning or partaking of it. But if he had intent to perform one of those actions beyond its designated time, then it is rendered piggul, and one is liable to receive karet for burning or partaking of it.

למחר ⁠– פסול. חזר וחישב בין חוץ לזמנו בין חוץ למקומו ⁠– פסול, ואין בו כרת.

If he had intent to sprinkle the blood improperly the next day, beyond the permitted time, then the offering is disqualified. Nevertheless, it is not rendered piggul, because he also had intent to sprinkle the blood improperly. Therefore, if he subsequently had intent to sacrifice the offering or consume its meat, whether beyond its designated time or outside its designated area, it is disqualified and there is no liability for karet for burning or partaking of it, because an offering can be rendered piggul only if it would have otherwise been fit.

ואי שלא במקומו כמקומו דמי, האי פסול?! פיגול הוא!

The Talmud asks: But if blood sprinkled not in its proper place is considered as though it were sprinkled in its proper place, then in this case above, where he had intent to sprinkle the blood improperly the next day, is the offering merely disqualified? Since it is considered as though he had intent to sprinkle the blood properly the next day, shouldn’t the offering be rendered piggul?

אמר מר זוטרא: זריקה דשריא בשר באכילה ⁠– מייתיא לידי פיגול, זריקה דלא שריא בשר באכילה ⁠– לא מייתיא לידי פיגול.

Mar Zutra said: Intent with regard to sprinkling that permits the meat for consumption can cause the offering to become piggul. Intent with regard to sprinkling that does not render the meat permitted for consumption does not cause it to become piggul. Even Shmuel concedes that although the owner achieves atonement, if the blood is sprinkled in an improper place the meat may not be consumed. Accordingly, this offering is not rendered piggul.