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If the korban tamid was not brought in the morning, the Tanna Kamma permits the afternoon korban tamid to be offered at its proper time. Rabbi Shimon only allows the kohanim to bring the korban tamid in the afternoon if it had been neglected in the morning by accident. If, however, they had purposefully neglected to bring it in the morning, they cannot bring the afternoon sacrifice.
On our daf, Rava explains Rabbi Shimon’s position as meaning that the kohanim who neglected the morning korban tamid are punished, but the sacrifice is still brought, albeit by other kohanim.
we focus on the claim לֹא הִקְטִירוּ קְטֹרֶת בַּבֹּקֶר, יַקְטִירוּ בֵּין הָעַרְבָּיִם, דְּכֵיוָן דְּלָא שְׁכִיחָא, וּמְעַתְּרָא, חֲבִיבָא לְהוּ וְלָא פָּשְׁעִי.
By contrast, if the priests acted intentionally and did not burn the incense in the morning, even those same priests may burn it in the afternoon. The reason for this is that since burning the incense is uncommon and causes those who do so to become wealthy, it is dear to the priests, and they will not be negligent in the performance of this rite.
and assess greed motivation vs sacred duty.