Sifrei Devarim 70

¹(Devarim 12:13) "Take heed unto yourselves": a negative commandment. ²"lest you offer up your burnt-offerings": and not the burnt-offerings of gentiles. These are the words of R. Shimon. R. Yehudah says: and not the burnt-offerings of gentiles that were dedicated outside of Eretz Yisrael. ³"in every place that you see": but you may offer them up in every place that the prophet tells you as Eliyahu did on Mount Carmel. ⁴One verse states (12:14) "in (the portion of) one of your tribes," and another ( Ibid . 5) "of all your tribes." As R. Yehudah says: The payment (for the site) from " all of your tribes": the site of the Temple, in " one of your tribes" (i.e., Benjamin). ⁵"But in the place that the L-rd shall choose, in one of your tribes, there shall you offer up your burnt-offerings": This tells me only of burnt-offerings. Whence do I derive (the same for) other offerings? From ( Ibid .) "and there shall you do all that I command you." ⁶But I still would say that burnt-offerings are subject to a positive commandment and negative commandments, but other offerings are subject only to a positive commandment. Whence do I derive that they are also subject to a negative commandment? It is, therefore written "there shall you offer up your burnt-offerings." Burnt-offerings were included in all of the offerings. Why were they singled out (here)? To serve as the basis for a comparison, viz.: Just as burnt-offerings, which are characterized by being subject to a positive commandment, are subject to a negative commandment, so, all offerings that are so characterized are subject to a negative commandment.