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The Gemara analyzes the Mishnah in order to understand the disagreement between Tanna Kamma and R’ Shimon.
Zeiri explains that the case in which they disagree is where the animal was slaughtered at night inside the Mikdash, and the animal was then removed and offered outside the courtyard of the Mikdash. Tanna Kamma is the view of R’ Yehuda (84a) who holds that an animal slaughtered at night inside the Mikdash is not valid at all, and it may not be brought as an offering.
The last daf in the The chapter HaShochet VeHaMa'aleh (Zevachim ch. 13) develops the Torah's prohibition against slaughtering or offering sacrifices outside the Temple (sheḥutei ḥutz and ha'alot ḥutz) into a dense halakhic system that specifies liability, minimum measures, the status of disqualified offerings, and the treatment of composite rites such as kometz, ketoret, and libations.
Read at the level of peshat, Leviticus 17 appears to address a historically situated problem—centralizing sacrificial slaughter to curb idolatrous practice and to locate blood-ritual within the sanctuary
The Bavli, however, generalizes and operationalizes the text through midrashic rules (ribbuy/mi'ut, gezerah shavah, semantic expansions, and systemic analogies), creating a jurisprudence that often moves beyond what a plain reading would naturally yield.