A sin offering that is slaughtered for the sake of a non-sacred animal, the sacrifice is valid. However, if the owner slaughtered it thinking that the animal was not sacred, it is disqualified. The second category is called mitasek, one who did not at all intend to do the act. The source for this disqualification is brought from two verses, as two are necessary to prove that the intention for the act of slaughtering a sacrifice is an essential component.

The Gemara explains that both tanna kama in the Mishna and Rabbi Yosi hold that the intention that is necessary, and can disqualify, is that of the kohen performing the sacrificial rites (or non-kohen who slaughtered). However, Rabbi Elazar b'Rabbi Yosi holds that the owner's intention can disqualify a sacrifice.

Abaye brings two others who seem to have a similar opinion to Rabbi Elazar regarding other areas of halakha. Each case involves an instance where one person is performing an action on someone else's item, and the owner's intent can determine the status of the item. One case deals with slaughtering for idol worship, and the other is whether or not an item is considered significant enough to be liable for carrying on Shabbat.

The fifth perek specifies details relating to all the sacrifices, including the location of the slaughtering and acceptance of the blood, where the blood is placed, etc. It begins with kodshei kodashim, a higher level of sanctity. The slaughtering of these sacrifices must take place on the northern side of the Azara.

Before the Mishna details each of the offerings, it begins with a general statement about all kodshei kodashim and says their slaughtering is performed in the North. Why didn't it also mention another issue that is true for all of them - that their blood is collected in a sacred vessel? The Gemara explains that at first, they thought the blood of the leper could be collected in the kohen's hand, but they then realized that his hand can be used only for the blood going on the leper's ear, finger, and toe. The blood that is placed on the altar must first be placed in a sacred vessel. Since they originally thought otherwise, and two kohanim accept blood, each in a different manner, this is omitted from the opening line of the Mishna.