What does the Torah mean when it writes "Kol Ish Asher Yikrav... Eel ha'Kodshim"?
Rashi: It means Someone who (not touches, but) who eats Kodshim b'Tum'ah. 1
Rashi: Because if one would be Chayav Kares for touching Kodshim b'Tum'ah, the Pasuk in (7:20, 21) which prescribes Kares for eating them b'Tum'ah would be superfluous.
Why does it mention Kares three times in connection with Tum'ah?
Rashi (citing Shevu'os, 7a): One is a Klal (all Kodshim); one, a P'rat (Shelamim) - to preclude someone who eats Kodshei Bedek ha'Bayis from Kares, and one, to include someone who eats a Korban Olah ve'Yored).
What does "v'Tum'aso alav" mean?
Rashi: It means that the person (and not the Basar) 1 is Tamei.
Rashi: Because "v'Tum'aso alav" implies that it is possible to remove the Tum'ah (through Tevilah), and food is not subject to Tevilah.
Why does the Pasuk conclude "Ani Hashem"?
Rashi: To preclude the notion that the perpetrator is cut off from the people in his location and that he can go and live somewhere else; 1 I am everywhere!
Moshav Zekenim: Why is this needed? It says "mi'Lefanai"!
QUESTIONS ON RASHI
Rashi writes that "Asher Yikrav" refers to eating Kodshim. What forces us to say so? And why would the Torah do so?
Rashi: If one were Chayav Kares for touching Kodshim b'Tum'ah, the Pesukim (7:20, 21) that prescribe Kares for eating them b'Tum'ah would be superfluous. 1 The Torah said "Yikrav" to teach that one is Chayav Kares only if the parts of the Korban that permit it (the blood and Chelev) have been offered, and it is ready to eat.
Rashi writes that if one were Chayav Kares for touching Kodshim b'Tum'ah, we would not need Pesukim to obligate Kares for eating them b'Tum'ah. One can eat without touching, e.g. someone else inserts the food in his throat, or he eats a half-k'Zayis at a time, or even a k'Zayis, according to the opinion that less than k'Beitzah is not Mekabel Tum'ah mid'Oraisa!
Riva citing R. Elyakim: If it is so stringent that one is liable for touching, all the more so one is liable for eating! Ein Onshin Min ha'Din applies only to lashes and Misas Beis Din, but not to Misah bi'Ydei Shamayim [and Kares].