Sifrei Devarim 78

ועשית עולותיך הבשר והדם. (מקיש דם לבשר). רבי יהושע אומר: אם אין דם אין בשר, אם אין בשר אין דם.

(Devarim 12:27) "And you shall offer your burnt-offerings, the flesh and the blood": R. Yehoshua says: If there is no blood, there is no flesh; if there is no flesh, there is no blood. (i.e., if the flesh has become invalidated, the blood is not to be sprinkled; and if the blood has become invalidated, the sacrifice is invalidated.)

ר' אליעזר אומר: ודם זבחיך ישפך - [דם] אעפ"י שאין בשר. הא מה אני מקיים ועשית עולותיך הבשר והדם? מקיש (דם לבשר) [בשר לדם], מה דם בזריקה אף בשר בזריקה.

R. Eliezer says: "And the blood of your sacrifices shall be spilled": (There is) blood, even if there is no flesh. How, then, am I to understand "And you shall offer your burnt-offerings, the flesh and the blood"? Flesh is being compared to blood. Just as the blood, by sprinkling, so, the flesh by "sprinkling" (i.e., flinging).

יכול יהא עומד ברחוק (ועומד) וזורק? ת"ל (ויקרא א) וערך הכהן אותם - עומד בקרוב [וזורק], וסודרו על גבי מערכה.

I might think that the Cohein stood from afar and flung them (the flesh sections onto the altar); it is, therefore, written (Vayikra 1:12) "and the Cohein shall arrange them": He stands close (to the altar) and flings them in order upon the wood pile.

מכלל שנאמר (שם) והקטיר הכהן את הכל - לרבות את העצמות ואת הגידים, (והקרביים) [והקרנים] והטלפים. יכול אפילו שפרשו? ת"ל ועשית עולותיך הבשר והדם.

From (Ibid. 9) "and the Cohein shall smoke the whole upon the altar," there is included the bones, the sinews, the horns, and the hooves. I might think, even if they became detached; it is, therefore, written "And you shall offer your burnt-offerings, the flesh and the blood" (i.e., the flesh and the blood are the essential parts of the offering).

ועשית עולותיך. יכול יחלוץ גידים ועצמות (ויחלוץ בשר), ויעלה (הדם) [הבשר] לגבי המזבח? ת"ל את הכל. הא כיצד? מחוברים - יקריבו; פרשו, אפילו בראשו של מזבח - ירדו.

"And you shall offer your burnt-offerings": I might think that he should remove the sinews and the bones, and place the flesh upon the altar; it is, therefore, written "the whole." How are the verses to be resolved? If they are attached, they are to be offered up. If they became detached, even on top of the altar, they are to be taken down.

ומנין לכל הקדשים שיהיו טעונים מתן (דמים ויסוד) [יסוד], (ושפיכה) [בשפיכה] אחת על גבי המזבח? ת"ל ועשית עולותיך הבשר והדם [ודם זבחיך ישפך].

And whence is it derived that all of the offerings require application of the blood at the base (of the altar)? From "And the blood of your sacrifices shall be spilled on the altar."

[ד"א] (ו)מנין (למעשר ופסח) [לכל הקדשים] שאם נתנו במתנה אחת, שכיפר? שנאמר ועשית עולותיך הבשר והדם [ודם זבחיך ישפך].

And whence is it derived that the tithe and the Pesach offering require one application (of the blood) upon the altar? From "and the blood of your sacrifices shall be spilled."

[ד"א] (ו)מנין למעשר ופסח, שלא ינתנו [אלא] במתנה אחת? ת"ל ודם זבחיך ישפך.

And whence is it derived for all of the offerings that if he made (only) one application (of the blood) that it atones? From "and the blood of your sacrifices shall be spilled."

ר' ישמעאל אומר, בתמורת קדשים [ובולדיהם] הכתוב מדבר.

R. Yishmael says: The verse speaks of substitutes for offerings and of their offspring.

תשא ובאת אל המקום. הרי הוא בא אל המקום, מה יעשה לו? ת"ל ועשית עולותיך. מה עולה טעונה הפשט ונתוח וכליל לאישים, אף תמורה כיוצא בה. ומה עולה טעונה מתן [ארבע] (יסוד ושפיכה אחת) על גבי המזבח [ושפיכה אחת ליסוד], אף תמורתה כיוצא בה. ומה עולה פקעו אברים מעל גבי המזבח - מחזירם למערכה, אף תמורה כיוצא בה (פקעו אברים מעל גבי המזבח מחזירם למערכה). [ומה] כל הקדשים אינן מותרים באכילת בשר אלא לאחר זריקת דמים, אף תמורתם כיוצא בהם - אינן מותרות באכילת בשר אלא לאחר זריקת דמים.

"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.