Positive commandment · Mitzvat Aseh #89 of 613
Eating the meat of sin-offerings and guilt-offerings
לאכול בשר חטאת ואשם
The verse · Shemot 29:33
וְאָכְלוּ אֹתָם אֲשֶׁר כֻּפַּר בָּהֶם לְמַלֵּא אֶת־יָדָם לְקַדֵּשׁ אֹתָם וְזָר לֹא־יֹאכַל כִּי־קֹדֶשׁ הֵם
“And they shall eat those things with which atonement was made to consecrate and to sanctify them: but a stranger shall not eat of them, because they are holy.”
The Rambam’s words
To eat the flesh of the sin and guilt offerings, the Rambam includes eating other sacrifices and sacred foods in the scope of this mitzvah. as [Exodus 29:33] states: "And they shall eat [the sacrifices] with which atonement was made for them."
לאכול בשר חטאת ואשם, שנאמר: "ואכלו אותם אשר כופר בהם" (שמות כט,לג).
Why · Sefer HaChinuch #102
Eating the meat of sin-offerings and guilt-offerings
“It is from the roots of the commandment [that] the fundamental principle for us is that all of the acts of the sacrifices are to prepare our thoughts and our intentions for the good, to submerge the spirit of desire within us and to enlarge and strengthen the intellectual spirit towards the commandments.”
Who & when
“And this commandment is practiced at the time of the [Temple] by the males of the priesthood.”
Where in the Mishneh Torah
Hilchot Sacrificial Procedure הלכות מעשה הקרבנות