Are we concluding the gemarah, that both Abaye and Rava, give valid interpretations of the Mishna and Braisa. And that acc. to both of them
R. Eliezer and Chachomim both really agree on the Halacha of a Kezais of Ketores, that it is a valid Korban ( and on Yom-Kippur two handfuls ). But that in the Mishna where they argue, it is only in a special circumstance ( exception to the rule, so to say ) , each one acc. to his own interpretation ?
Rabah says that the Beraisa refers to the everyday Ketores, and there it is universally accepted that a k'Zayis is a Hakravah, and therefore one is Chayav b'Chutz. The Machlokes in the Mishnah involves a case in which one brought a k'Zayis of the Ketores of Yom Kippur b'Chutz. Rabah explains that the Machlokes is whether one k'Zayis is actually acceptable on Yom Kippur. Abaye says that although a k'Zayis is not acceptable on Yom Kippur, neverthelessone is Chayav b'Chutz just as one is Chayav during the rest of the year for offering a k'Zayis of the normal Ketores b'Chutz.