Sacrifices when there is no Temple

Answer

Since the Temple was built, it has not been permissible to offer sacrifices elsewhere; see Deut.12:13-14. When there was a Temple, people who lived far away from it used to make pilgrimages to Jerusalem on the holidays, or at least once a year, to offer any sacrifices that they owed.

When there is no Temple we have no way of fulfilling any of the Commandments associated with the sacrifices. But we aren’t punished for our failure to do so, because the lack of a Temple isn’t our fault as individuals (though it certainly is our fault collectively).