And he shall burn the heifer before his eyes; its skin, its flesh, and its blood, with its dung, he shall burn.
Torah Temimah: Zevachim 113a — Burning not opposite the entrance of the Heichal is invalid, as it says “and he shall burn… and he shall sprinkle,” equating its burning to its sprinkling: just as its sprinkling is opposite the entrance, so its burning is opposite the entrance.
English: Burning not opposite the entrance of the Heichal is invalid, as it is said “and he shall burn… and he shall sprinkle,” equating its burning to its sprinkling: just as its sprinkling is opposite the entrance, so its burning is opposite the entrance.
Hekesh between burning and sprinkling.
The burning of the para aduma must be performed facing the entrance of the Heichal, parallel to the requirement for the blood sprinkling.