125. Who may offer sacrifices to God?

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Only Levites in the tablenacle

Sacrifices are to be done only by Levites.

And I, behold, I have taken your brethren the Levites from among the children of Israel: to you they are given as a gift for the LORD, to do the service of the tabernacle of the congregation. Therefore thou and thy sons with thee shall keep your priest's office for everything of the altar, and within the vail; and ye shall serve: I have given your priest's office unto you as a service of gift: and the stranger that cometh nigh shall be put to death. And the LORD spake unto Aaron, Behold, I also have given thee the charge of mine heave offerings of all the hallowed things of the children of Israel; unto thee have I given them by reason of the anointing, and to thy sons, by an ordinance for ever. Numbers 18:6-8

In the tabernacle

And the LORD spake unto Moses, saying, Speak unto Aaron, and unto his sons, and unto all the children of Israel, and say unto them ... What man ... that killeth an ox, or lamb, or goat, in the camp, or that killeth it out of the camp, And bringeth it not unto the door of the tabernacle of the congregation, to offer an offering unto the LORD before the tabernacle of the LORD; blood shall be imputed unto that man; he hath shed blood; and that man shall be cut off from among his people: To the end that the children of Israel may bring their sacrifices, which they offer in the open field, even that they may bring them unto the LORD, unto the door of the tabernacle of the congregation, unto the priest, and offer them for peace offerings unto the LORD. Leviticus 17:1-5

Non-Levites may offer sacrifices away from the tabernacle.

Elkanah, Samuel's father, was an Ephrathite (a member of the tribe of Judah), not a Levite.

Elkanah ... an Ephrathite: And he had two wives; the name of the one was Hannah.... Hannah had conceived, that she bare a son, and called his name Samuel. 1 Samuel 1:1-2, 20

And yet Samuel offered sacrfices to God at Mizpeh (away from the tabernacle in Jerusalem) and God didn't seem to mind.

And when the Philistines heard that the children of Israel were gathered together to Mizpeh, the lords of the Philistines went up against Israel. And when the children of Israel heard it, they were afraid of the Philistines.And the children of Israel said to Samuel, Cease not to cry unto the LORD our God for us, that he will save us out of the hand of the Philistines. And Samuel took a sucking lamb, and offered it for a burnt offering wholly unto the LORD: and Samuel cried unto the LORD for Israel; and the LORD heard him. 1 Samuel 7:7-9