[If] one performs kemitzah on a minchahoffering [intending] to eat its remainder or to burn its kometz tomorrow — R’ Yose agrees in this case that it is piggul and that one is liable to kares over it. [If his intention was] to burn its frankincense tomorrow — R’ Yose says: It is invalid, but it carries no kares [penalty]; but the Sages say: [It is] piggul and one is liable to kares over it. They said to him: How is this different from an animal sacrifice? He said to them: Because [with] an animal sacrifice the blood, meat, and sacrificial parts are one, whereas the frankincense is not from the minchah-offering.