Distribute-lists - using route maps to set attributes
When using a distribute-list that references a route map in order to to filter routes sent between routers using dynamic routing protocols such as OSPF, only route filtering can be achieved.
Filtered routes can be matched using interface, IP address, IP next hop, IP route-source, metric, route-type, and tag. Set commands will be ignored, such as set vrf for example. Even though they may be matched on the route-map, they will not be applied using a distribute-list.
Links:
https://networklessons.com/eigrp/how-to-filter-prefixes-with-distribute-list
https://forum.networklessons.com/t/introduction-to-route-maps/5258/57?u=lagapides