Вайикра 10:18 Комментарий: Rashi, Ibn Ezra, Rashbam & Siftei Chakhamim

'הן לא הובא וגו‎ BEHOLD [THE BLOOD OF IT] WAS NOT BROUGHT [IN WITHIN THE HOLY PLACE] — for if it had been brought,then indeed was it your duty to burn it, as it is said (Leviticus 6:23) “Any sin-offering whereof any of the blood is brought [into the appointed tent, … shall not be eaten; it shall be burnt in the fire]” (Zevachim 101a; Pesachim 82a);

Its blood was not brought into the inner court of the Sanctuary unlike the bull that atones for all of the commandments, and which can be brought by the High Priest [4:4] or by the entire congregation [4:14]. One might point out that there is one sin-offering of a bull that is entirely burned, but whose blood is not brought into the inner court (i.e., the golden altar, in front of the Partition) [Exodus 29:14]. Understand, though, that that bull was a sin-offering for the Altar. This goat, on the other hand, was a sin-offering for the people; therefore, its meat belongs to the kohen.

הן לא הובא את דמה אל הקדש פנימה, into the sanctuary; all sin offers whose blood is destined for the golden altar or dividing curtain must be burned as has been made clear in Leviticus 6,23. None of it must be eaten by the priests. However, the sin offering under discussion is one whose blood was sprinkled on the copper altar in the courtyard of the Tabernacle.

אכל תאכלו אתה YE SHOULD INDEED HAVE EATEN IT although you were Onanim,

כאשר צויתי AS I COMMANDED you in the case of the meal-offering (vv. 12, 13).