Sforno on Leviticus 22:21/ספורנו על ויקרא כ״ב:כ״א

1After the Torah has warned that the burnt offering, עולה, is of such a high rank of such sacred items, קדשי קדשיםthat only unblemished male animals may be used for such offerings, and that this requirement pertains only to cattle and sheep or goats, i.e. conditions which are not applicable to bird offerings, (compare Kidushin 16) it continues with ואיש כי יקריב 'זבח שלמים לה, to inform us that although this kind of meat offering is of a lower ranking sanctity, קדשים קלים and the Torah does not insist that such an animal must be male, in order to confer G’d’s goodwill on the donor, it must still be a perfect, unblemished animal of its species. We know from Leviticus 3,1 that such offerings are acceptable also if a female animal is offered. Verse 22 explains that it is simply not acceptable to offer a blemished animal to G’d as a sacrifice. An additional rule why blemished animals are not acceptable are the words ואשה לא תתנו מהם על המזבח לה'. The Torah informs us with these words that even if the blemish in the animal designated as the sacrifice originated only after it had been sanctified, the parts which are normally burnt on the altar, i.e. certain fat parts and membranes over the kidneys, because it simply is not acceptable that even if the parts designated for the altar are unblemished, anything which before getting to this stage had had a disqualifying blemish disqualifies the whole as it is looked upon with dismay by G’d.