Дварим 12:26 Мидраш: Sifrei Devarim

(Devarim 12:26) "Only your consecrated things which shall be to you, etc.": Of what is Scripture speaking here? If his consecrations in Eretz Yisrael, this has already been stated (viz. Ibid. 10). It must be speaking, then, of his consecrations outside of the land.

"Only your consecrated things" — these are substitutes; "which shall be to you" — these are offspring. "you shall bear and you shall come to the place": I might think that he should bring them to the Temple and keep water and food from them until they die (as is done with the offspring and the substitutes of sin-offerings); it is, therefore, written (27) "And you shall offer your burnt-offerings, the flesh and the blood": As you do with the burnt-offering, you do with its substitute. As you do with the peace-offerings, you do with the offspring of peace-offerings and their substitutes. Just as a burnt-offering requires flaying and cutting into pieces and is all consigned to the fire, so, its substitute. And just as a burnt-offering requires four applications (of blood) on the altar, and spilling (of the blood) on the foundations, so, its substitute. And just as with a burnt-offering, if its limbs sprang from off the altar, they are returned to the woodpile, so, with its substitute. And just as with all offerings, their flesh is permitted to be eaten only after the blood has been sprinkled, so, with their substitutes. I might think that the same applied to the offspring of a sin-offering and its offspring and to the offspring of a guilt-offering; it is, therefore, written "Only" (to exclude these). R. Akiva says: This is not needed. It is written (Vayikra 5:19) "It is a guilt-offering" — It is offered, and not its substitute.