Sforno on Leviticus 22:27/ספורנו על ויקרא כ״ב:כ״ז

1שור או כשב, after the Torah had mentioned the various defective animals that are disqualified from being offered on the altar, it now mentions a number of situations in which even a perfectly healthy specimen of the ritually qualified animals may also not yet (or no longer) be fit as a sacrifice on the altar. Just as we learned that the monetary value of the animal is not the only criterion regarding its acceptability for the altar, so we shall hear now that there are still other considerations which can disqualify an animal frrom its being welcome to G’d as an offering. If an animal has not yet reached the eighth day of its life, it cannot be used as a sacrifice. If the owner of said animal, or the priest offering it on his behalf, intends to consume it or part of it outside the holy precincts allocated for such eating by the Torah, or said owner plans to eat it past the deadline set by the Torah for consumption of such sacrificial meat, the sacrifice not only becomes disqualified but the penalty is extremely harsh. The technical terms for such disqualify cations are מחוסר זמן, too young, or אותו ואת בנו, if the mother animal had been sacrifice already on the same day, or פיגול, if the donor or priest had planned to deviate from the halachah governing where and for how many days such an animal could be eaten after it had been slaughtered. The intention known as חוץ לזמנו, eating part of it beyond the deadline set by the Torah even carries the karet penalty. The time limits are spelled out in our verses here.