He shall bring it to the kohen, and the kohen shall take a full handful as its memorial portion and cause it to smoke on the altar upon the fire-offerings of Hashem; it is a chatas.
Source
Sifra (Toras Kohanim), Vayikra Dibbura DeChovah, Chapter 19 on the flour-chatas kometz.
English: “Upon the fire-offerings of Hashem” — that he must cause it to smoke for the fires and intend it for that purpose; “it is a chatas” — that all its operations must be in the name of a chatas; “it” — to exclude one from which the fistful was not taken in the name of a chatas.
In Sifra: Even the plain flour-chatas of the poorest tier requires dedicated intent at every stage: the kometz must be taken and burned lishmah as a chatas. Wrong intent at the kometz stage disqualifies the offering.
Type of Learning
Custom (lishmah requirement for kometz of the flour-chatas).
What Is Learned
The poorest person’s flour-chatas is not exempt from proper intent; the kometz and its burning must be performed expressly as a chatas, or the offering is invalid.