Sifrei Devarim 74

¹(Devarim 12:17) "and all your vows": This refers to burnt-offerings. What does Scripture come to teach us? If (that it is forbidden) to eat of a burnt-offering outside of the wall, this can be derived a fortiori from ma'aser . If (that it is forbidden) to eat of it before the sprinkling of blood, this can be derived a fortiori from sin and peace-offerings. If (that it is forbidden to eat of it) after the sprinkling of its blood, this can be derived a fortiori from bechor . (If that it is forbidden to eat of it) outside the curtains, this can be derived from sin and guilt-offerings, viz.: If sin and guilt-offerings, which are permitted to be eaten — if one eats of them outside the curtains, he transgresses a positive commandment, then a burnt-offering, which is forbidden to be eaten — if one eats of it outside of the curtains, how much more so does he transgress a positive commandment! The purpose of the verse, then, must be to teach us that if a Cohein eats of a burnt-offering, whether before or after the sprinkling of its blood, whether within or outside the curtains, he transgresses a negative commandment (for the burnt-offering must be completely burned). ²( Ibid . 18) "But only before the L-rd your G-d shall you eat it": This is (the sanctuary of) Shiloh. ³"in the place that the L-rd your G-d chooses": This is Jerusalem. ⁴"you, your son, your daughter, your man-servant, your maid-servant": in order of affection. ⁵"and the Levite who is in your gates": Wherever you find a Levite, give him his portion (first-tithe). If he has no portion, he gives him poor-tithe. If he has no poor-tithe, he gives him peace-offerings. ⁶( Ibid . 19) "Take heed unto yourself": a negative commandment; ⁷"lest": a negative commandment; ⁸"all of your days": even shemitah and yovel years; ⁹"upon your land": and not in the exile.