Parashas Acharei Mos · Passuk 17:09
Chabad.org — English translation + Rashi
Torah Temima points to Zevachim 108a.
English: “To make it for Hashem” — liability is for one who offers to Heaven, not for one who offers to a human being.
Destination of the offering
The prohibition targets offerings directed to God performed in the wrong place, not ordinary gifts to people.