ספֿרי מצוות אויף דברים 12:19

All who are obligated to appear are obligated to bring a festival offering and all who are exempt from appearing are exempt from the festival offering and all are obligated for the offering of celebration except for the deaf-mute, the mentally incompetent, the minor, the uncircumcised, and the ritually impure. The deaf-mute, mentally incompetent, and the minor because they are never held to be obligated and so they are exempt from all commandments explicitly stated in the Torah. The uncircumcised and the impure because they cannot eat sanctified food and cannot appear and enter [the Temple] like we have explained in the Laws of Entry into the Sanctuary and the Laws of Sacrificial Acts.