The Mishna lists different elements of the mincha and other offerings that are essential. The Gemara delves into the derivations for each of these. Some elements are repeated Torah, and this repetition serves as an indicator that the act must be performed in that specific way. Others are deemed essential due to a specific formulation in the verse - a word that indicates a particular detail is necessary.

The Gemara delves into two specific issues related to items on the list. One involves the four species of the lulav. A statement of Rav Chanan bar Rava is brought—that the essential element of the four species is that they be present, but they do not all need to be taken at once. A difficulty is raised against him from a braita that makes clear that the species need to be bound together. This is resolved by explaining that there are two different Tannaitic positions on this, based on whether or not the species are required to be bound.

The second issue is the sprinkling of the blood of the Red Heifer, which must be performed while facing the Sanctuary. There are two contradictory braitot: one holds that if the blood is not sprinkled while facing the Sanctuary, it is disqualified, while another holds that it is not. Two resolutions are brought - either each source reflects a different Tannaitic position, or each is addressing a different situation.