There are stringencies to slaughtering over offering up, and to offering up over slaughtering. The stringency of slaughtering [is] that if one slaughters for a commoner he is liable, whereas one who offers up for a commoner is not liable. The stringency of offering up [is] that two [people] who held a knife and slaughtered are not liable, [whereas if] they held the limb [of an offering] and offered it up they are liable. [If] one offered up, and again offered up and again offered up, he is liable for every [act of] offering up; [these are] the words of R’ Shimon. R’ Yose says: He is liable only once. One is not liable unless he brings it to the top of an altar. R’ Shimon says: Even if he offered [it] up on a rock or a stone, he is liable.