Shevuot 10B

חטאת הכפורים״, ואיתקוש חיצון לפנימי.

the sin-offering of the atonements” (Numbers 29:11). “One goat for a sin-offering” is referring to the external goat, and “the sin-offering of the atonements” is referring to the internal goat. With this verse, the external goat is juxtaposed with the internal goat, and therefore the limitations imposed on the atonement of the internal goat are also to be applied to the external goat.

רבי שמעון בן יהודה אומר משמו כו׳.

§ The Mishnah teaches: R' Shimon ben Yehuda says in the name of R' Shimon a version of his opinion that differs from that of the Mishnah above: The goats of the New Moons atone for a ritually pure person who unwittingly partook of ritually impure sacrificial food. The goats of the Festivals exceed them, as they atone both for a ritually pure person who partook of ritually impure sacrificial food and also atone for cases of defiling the Temple or its sacrificial foods where one did not have awareness, neither at the beginning nor at the end. The goats of Yom Kippur further exceed them, as they atone both for a ritually pure person who partook of ritually impure sacrificial food and for cases of defiling the Temple or its sacrificial foods in which one did not have awareness, neither at the beginning nor at the end; and they also atone for cases in which one did not have awareness at the beginning but did have awareness at the end.

מאי שנא דראשי חדשים דלא מכפרי אדרגלים ⁠– דאמר קרא ״עון״, עון אחד הוא נושא ואינו נושא שני עונות; דרגלים נמי לא ניכפרו אדראשי חדשים ⁠– דאמר קרא ״אותה״, אותה הוא נושא עון ואין אחר נושא עון! ״אותה״ לא משמע ליה.

The Talmud asks: What is different about the goats of the New Moons that they do not atone for that which the goats of the Festivals atone? The Talmud answers: As the verse states with regard to any one of the goats of the New Moons: “And He gave it to you to bear the sin of the congregation” (Leviticus 10:17), which teaches that it bears, i.e., atones for, one sin but does not bear two sins. The Talmud asks: If so, the goats of the Festivals should also not atone for that which the goats of the New Moons atone, as that same verse states: “And He gave it to you,” which indicates that it bears, i.e., atones for, that sin, but nothing else bears that sin. Why then does R' Shimon ben Yehuda cite R' Shimon as holding that the goats of the Festivals do atone for that which the goats of the New Moons atone? The Talmud answers: R' Shimon does not learn anything from the word “it.” Accordingly, he holds that any one of the goats of the Festivals can atone for two different sins.