1) From here they ruled: Wherever there is awareness in the beginning, awareness in the end, and hiddenness in the middle, there is oleh veyored ("sliding scale") liability. Where there is awareness in the beginning and not at the end, the he-goat (of Yom Kippur) which is presented within and Yom Kippur suspend (his judgment) until he becomes aware, whereupon he brings an oleh veyored offering. 2) If there were no awareness in the beginning, but there was awareness in the end, the kid presented outside (on the outer altar) and Yom Kippur atone, it being written (Bamidbar 29:11) "aside from the offering of atonement." Whatever the latter atones for, the former atones for. Just as the inner (altar sacrifice) atones only where there was awareness, so the outer (altar sacrifice) atones only where there was awareness. 3) And where there is no awareness, neither in the beginning nor in the end, the kids of the festivals and the kids of Rosh Chodesh atone. These are the words of R. Yehudah. R. Shimon says: The kids of the festivals atone, but not the Rosh Chodesh kids. And for what do the kids of Rosh Chodesh atone? For a tahor eating (unwitting) something unclean. R. Meir says: The atonement of all the kids is the same, (all atoning for) defiling the sanctuary and its holy orders. 4) R. Shimon was wont to say: The kids of Rosh Chodesh atone for a tahor eating something unclean; those of the festivals atone for unawareness neither in the beginning nor in the end, and that of Yom Kippur, for awareness in the beginning, but not in the end. 5) They asked him: May this be offered up for the other? (i.e., If the kid designated for Yom Kippur were lost, and atonement was made with another, and the first were found on a festival or Rosh Chodesh, may it be used as the kid offering of the day?) He answered: They may be offered. They asked him: But if their atonement is not the same, how can one be substituted for the other? He answered: They all come for defiling the sanctuary and its holy objects. 6) R. Shimon b. Yehudah said in his (R. Shimon's) name: The kids of Rosh Chodesh atone for a tahor eating something unclean. Over and above them are those of the festivals, which atone for a tahor eating something unclean and for unawareness in the beginning and in the end. Over and above them are those of Yom Kippur, which atone for a tahor eating something unclean, for unawareness in the beginning and in the end, and for unawareness in the beginning and awareness in the end. 7) They asked him: May this be offered up for the other? He answered: Yes. They asked: If so, let those of Yom Kippur be offered on Rosh Chodesh, but how can those of Rosh Chodesh be offered on Yom Kippur for an atonement which is not of their kind? He answered: They all come to atone for defiling the sanctuary and its holy objects. 8) And for willful defiling of the sanctuary and its holy objects the kid presented within and Yom Kippur atone. And for the other transgressions of the Torah: light and stringent, willful and unwitting, known and unknown, positive commandment and negative commandment, krithoth and judicial death penalties, the sent-away kid atones. (See Mishnayoth Shevuoth 1:2-1:6)
Sifra Acharei Mot Chapter 5
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