Tractate Yadayim - Chapter 4 - Mishnah 2 ידיים פרק ד׳ משנה ב׳

On that day they said: all animal sacrifices which have been sacrificed under the name of some other offering are [nevertheless] valid, but they are not accounted to their owners as a fulfillment of their obligations, with the exception of the pesah and the sin-offering. [This is true of] the pesah in its correct time and the sin-offering at any time. Rabbi Eliezer says: [with the exception] also of the guilt-offering; [so that this refers to] the pesah in its correct time and to the sin- and guilt-offerings at any time. Rabbi Shimon ben Azzai said: I received a tradition from the seventy-two elders on the day when they appointed Rabbi Elazar ben Azariah head of the college that all animal sacrifices which are eaten and which have not been sacrificed under their own name are nevertheless valid, but they are not accounted to their owners as a fulfillment of their obligations, with the exception of the pesah and the sin-offering. Ben Azzai only added [to these exceptions] the wholly burnt-offering, but the sages did not agree with him.