Rava explains the Torah source for cases of improper intent (machshava) that disqualify sacrifices - specifically, when one intends to sprinkle the blood, burn the sacrificial parts, or eat the meat "outside its time" or "outside its location." The intent of outside its time renders the sacrifice pigul and incurs the punishment of karet for one who eats the meat, whereas outside its location does not carry that penalty. Rava explains that all these laws are derived from the verse in Vayikra (Leviticus) 7:18, which also serves as the basis for additional halakhot related to pigul.

An alternative interpretation is cited in a braita, which understands that verse as referring to someone who actually ate the meat beyond its designated time (on the third day), rather than to a disqualifying thought during the sacrificial process.

Various drashot are brought on the wording of that verse and related verses, such as Vayikra 19:7, to further clarify the scope and implications of pigul.

If one has a disqualifying thought of outside its time, but the sacrifice is also performed incorrectly in another way, such as outside its location, the punishment of karet does not apply. However, Rabbi Yehuda disagrees and rules that if the outside its time thought occurred first, the sacrifice is considered pigul and punishable by karet.

Ilfa and Rabbi Yochanan debate whether the disagreement between Rabbi Yehuda and the Rabbis applies only when the two improper thoughts occur in separate sacrificial rites, or even when they occur within the same rite.