The Mishna teaches that improper intent (lo lishma) during a sin offering or a Pesach offering disqualifies the sacrifice if the intent occurs during one of the key rituals: collecting the blood, walking it to the altar, or applying it to the altar. Rabbi Shimon disagrees regarding the act of carrying the blood, arguing that it is non-essential since the slaughtering can be performed adjacent to the altar, rendering the walking unnecessary.

The Gemara challenges the notion that intent during the collection of the blood can disqualify the offering, citing a braita that appears to contradict this. The resolution distinguishes between two types of improper intent: pigul (intent to consume the offering at an invalid time) and lo lishma (intent for the wrong type of offering). The braita addresses pigul, while the Mishna discusses lo lishma. However, this distinction is also questioned based on another braita concerning pigul. The issue is ultimately resolved by differentiating between the action to which the thought pertains and the action during which the thought occurs.

A further question is raised regarding the sin offering, whose blood is brought into the Sanctuary and applied to the altar: does pigul apply during the kohen's act of dipping his finger into the blood in preparation for placing it?