וַיְדַבֵּ֨ר מֹשֶׁ֜ה אֶֽל־אַהֲרֹ֗ן וְאֶ֣ל אֶ֠לְעָזָר וְאֶל־אִ֨יתָמָ֥ר ׀ בָּנָיו֮ הַנּֽוֹתָרִים֒ קְח֣וּ אֶת־הַמִּנְחָ֗ה הַנּוֹתֶ֙רֶת֙ מֵאִשֵּׁ֣י יְהוָ֔ה וְאִכְל֥וּהָ מַצּ֖וֹת אֵ֣צֶל הַמִּזְבֵּ֑חַ כִּ֛י קֹ֥דֶשׁ קָֽדָשִׁ֖ים הִֽוא׃
Também disse Moisés a Arão, e a Eleazar e Itamar, seus filhos que lhe ficaram: Tomai a oferta de cereais que resta das ofertas queimadas do SENHOR, e comei-a sem levedura junto do altar, porquanto é coisa santíssima.
Rabbeinu Bahya
Siftei Chakhamim
For the sin of the Golden Calf. You might ask: Above (v. 2), Rashi brings a Tannaic disagreement: One view holds because they rendered halachic decisions in the presence of their master, and the other holds because they entered the Sanctuary intoxicated with wine. The answer is: Both factors were the cause. If there had been only the deed of the Golden Calf, why did Hashem wait until now? Alternatively, why did He kill Nodov and Avihu, and not Elozor and Isomor? Rather, it must be [that the cause of death] can be attributed to another sin as well, each Tanna according to his reasoning. But if it was only for the last reason, I would say that there is no punishment without [a prior] warning, therefore the sin of the Golden Calf was necessary as well, since it had a warning.
Chizkuni
אצל המזבח, “next to the altar,” and not within the Sanctuary nor on the altar. How do I know that the Torah also excludes the Holy of Holies? The Torah wrote: קדש קדשים היא, “it is most holy.” קדש קדשים היא, thus far I only know that this expression refers to the proximity of the altar, how do I know that it includes the offices adjoining the Temple walls? (The Torah discusses the permanent Temple in the future). The answer is found in the words: ואכלתם אותה במקום קדוש, “you are to eat it on consecrated grounds.”(Verse 13)