Rabbi Meir and the rabbis disagree about whether the meal offering can become pigul if the pigul thought was only during part of the permitting act (matir), such as during the burning of the kometz, but not the burning of the frankincense, or the slaughtering of one sheep of the two sheep offerings on Shavuot. Rabbi Meir holds that it is pigul, while the rabbis do not.

Rav and Shmuel disagree regarding this debate. Rav holds that if the first action included a pigul thought, while the second was performed in silence, it is pigul, even according to the rabbis, as the second action follows the first and is considered to have been performed with the same thought. Shmuel disagrees and holds that silence following a pigul thought does not render the item pigul according to the rabbis, who require pigul in both actions that are considered a matir.

Two difficulties are raised against Rav's position from two different sources from the Tosefta. The first is resolved but the second is only partially resolved, i.e., according to one position in a different debate.

A question is raised on the Tosefta quoted previously. If one is not punished by karet in a case of pigul unless the rest of the sacrifice was brought properly, in the case of the sacrifice on Yom Kippur, if one had a pigul thought while sprinkling the first set of blood, but not the next, how could Rabbi Meir call this pigul as the next sets of blood are considered like sprinkling water, as the sacrifice is already disqualified since the earlier sprinkling of blood is invalid. Raba and Rava each provide solutions to this problem.

If one had a pigul thought while bringing the kometz to the altar, is that considered half a matir, as also the frankincense needs to be brought to the altar? Rabbi Yochanan and Reish Lakish disagree. Rabbi Yochanan views it like taking the kometz, and it is therefore considered a whole matir. He holds that bringing it to the altar is not actually a matir, but an important part of the service and therefore a pigul thought will disqualify the sacrifice even if there is a parallel action (bringing the frankincense to the altar) that is not performed with a pigul thought. Reish Lakish views it like the burning of the kometz and is only half a matir. Two difficulties are raised against Rabbi Yochanan, from our Mishna and a braita, and are both resolved, and one against Reish Lakish which is left unresolved.

If one burned a tiny amount with a thought to eat a tiny amount beyond its designated time, and continually does this until the whole thing is burned and the thoughts cover the whole remainder, is it pigul. Three rabbis disagree – one says it's pigul, one says it is disqualified and the third says it's permitted. At first they think they each are based on a different opinion – Rabbi Meir, the rabbis and Rebbi. But this suggestion is rejected and it is explained to be based on whether one views a burning of a tiny amount as a proper act of burning and the eating of a tiny amount as a proper act of eating.