"He shall wash" (Leviticus 1:9). One might think that just as the washing stated elsewhere requires forty se'ah, so too the washing stated here requires forty se'ah; therefore Scripture says "in water" — any amount whatever. "In water" and not in wine; "in water" and not in diluted wine; "in water" — to render fit any kind of water. And it follows all the more so for the water of the laver. "And he shall burn" — even though it has been disqualified, even though it has gone out [of its bounds], even though it is piggul [offered with improper intent], even though it is leftover, even though it is impure. One might think this applies even when they are below; therefore Scripture says "toward the altar" (Leviticus 1:9) — I have said it when they are atop the altar, and not when they are below.
Rinsing in Any Water and Burning Upon the Altar's Top
Yalkut Shimoni on Torah 444:8
יִרְחַץ, יָכוֹל מָה רְחִיצָה הָאֲמוּרָה לְהַלָּן בְּאַרְבָּעִים סֵאָה, אַף רְחִיצָה הָאֲמוּרָה כָּאן בְּאַרְבָּעִים סֵאָה, תַּלְמוּד לוֹמַר "בַּמָּיִם", כָּל שֶׁהֵן. בַּמָּיִם וְלֹא בְּיַיִן, בַּמָּיִם וְלֹא בְּמָזוּג, בַּמָּיִם, לְהַכְשִׁיר אֶת כָּל הַמַּיִם. קַל וָחֹמֶר לְמֵימֵי כִּיּוֹר "וְהִקְטִיר" אַף עַל פִּי שֶׁפָּסוּל, וְאַף עַל פִּי יוֹצֵא וְאַף עַל פִּי פִּגּוּל, וְאַף עַל פִּי נוֹתָר, וְאַף עַל פִּי טָמֵא יָכוֹל אֲפִלּוּ הֵן לְמַטָּה, תַּלְמוּד לוֹמַר "הַמִּזְבֵּחָה", כְּשֶׁהֵן בְּרֹאשׁ הַמִּזְבֵּחַ אָמַרְתִּי, וְלֹא כְּשֶׁהֵן לְמַטָּה.