The Gemara explains the braita in a different way than previously to show that there is really no Tannaitic opinion that Rabbi Eliezer holds one is liable for karet if they have a pigul thought to eat something normally burned or burn something normally eaten. They explain that the braita is highlighting a three-way debate between tanna kama, Rabbi Yehuda and Rabbl Elazar ben Shammua about whether in a case of someone who has a thought to leave over part of the blood until the next day without sprinkling it, would both the rabbis and Rabbi Eliezer agree that is it valid, invalid or do they disagree as they do in the previous case.

A difficulty is raised against Rabbi Yehuda's position from an intruiging story in which his position is mentioned in an interaction between Rabbi Elazar ben Shammua and Yosef the Babylonian, who repeatedly questioned Rabbi Elazar ben Shammua on this very point. The story was witnessed and told by Rabbi Yehuda haNasi when he went to the Beit Midrash of Rabbi Elazar to either learn his positions on various topics or to garner wisdom from him. In the end, the difficulty is resolved.

The conclusion of the Gemara leads to the understanding the Rabbi Eliezer disqualified an offering with a thought to eat something that is normally burned, as a rabbinic ordinance.

The Mishna lists various parts of the mincha offering that are not essential. The Gemara explains that when it lists pouring the oil as a non-essential action, that cannot be right, as it is essential. Therefore, they explain it must mean it can be done by a non-kohen. However, the next item in the Mishna, one does not need to mix, must be understood literally, i.e. is not essential at all, as is proven from a different sugya. The Mishna in Menachot 104a teaches that that one may volunteer a meal offering of up to sixty esronim (tenths of an ephah) in a single vessel, because sixty tenths can be properly mixed with a log (a liquid measure) of oil. However, if one volunteers sixty-one tenths, they must be brought in two separate vessels, as such a large quantity cannot be effectively mixed. Rabbi Zeira establishes a fundamental principle: "Anything that is fit for mixing, the lack of mixing does not invalidate it; but anything that is not fit for mixing, the lack of mixing invalidates it." This means that as long as it is physically possible to perform the mitzva of mixing, the offering is valid even if the mixing wasn't actually done. But if the quantity is so large (61 tenths) that mixing is physically impossible, the offering is disqualified even if the kohen attempts to proceed without mixing. From here it is clear, it does not need to be mixed.

The Gemara suggests, and then conclusively proves, that the Mishna does not accord with the opinion of Rabbi Shimon who rules in a braita that pouring the oil must be performed by a kohen. Rav Nachman attempts to reconcile Rabbi Shimon with the Mishna, but Rava rejects his suggestion.