Commento su Me'ilah 2:3

פרים הנשרפים – for the Kohanim do not have a moment of availability [for use] at all.

The law of sacrilege applies to the bullocks which are to be burned and the goats which are to be burned from the moment of their dedication.
Once slaughtered they become susceptible to be disqualified through contact with a tevul yom or one who still requires atonement, or by remaining overnight.
Once their blood has been sprinkled they are subject to [the laws of] piggul, notar and defilement.
And the law of sacrilege applies to them even while they are at the place of the ashes so long as the flesh has not been charred.
This mishnah is very similar to the first two mishnayot of this chapter, except it deals with the bullocks and goats that are burned. There are three types of bullocks that are burned: 1) The bullock offered on Yom Kippur; 2) the bullock offered by a high priest for issuing a mistaken instruction; 3) the bullock offered by the court that makes a mistaken instruction. There are two types of goats that are burned: 1) The goat offered on Yom Kippur; 2) The goat offered by a court for making a mistaken instruction concerning a law related to idol worship.
Sections 1-3: See mishnayot one and two above for an explanation.
Section four: The law of sacrilege continues to apply to the burned bullocks and goats even after they are brought out to the place of burning. It applies until their flesh has been charred and its appearance has changed. This is when their burning is technically complete (see Zevahim 12:6) and at that point the law of sacrilege no longer applies.

הוזה דמן כו' – the sprinkling of their blood establishes them for inappropriate intention to be punishable by extirpation for a person who eats of them, if he had in mind an undue intention [in the performance of a sacrificial ceremony] at the time of the ritual slaughter to offer their portions of the sacrifices offered on the altar outside of their appropriate time, for since there is no moment of availability [for use] by the Kohanim, they commit religious sacrilege with them in the house of the ashes outside of the camp where they were burned if he benefited from them.

עד שיתך הבשר (until the flesh is charred in small lumps) – that is to say, that it will be burned and become charcoal/used for kindling. But after it is charred into small lumps, furthermore, there is no sacrilege, for there is nothing where its command is performed where one commits religious sacrilege.