Shevuot 8B

ניתלי ליה, קא משמע לן.

the goat would suspend any punishment that he deserved. Therefore, the verse teaches us that since the transgression is of a type that is subject to an offering brought by an individual, the goat does not effect any atonement for it.

אמר מר: מנין שיש בה ידיעה בתחלה ואין בה ידיעה בסוף ששעיר זה תולה? מנין?! מאי קא קשיא ליה?

§ The Talmud cites the next part of the baraita: The Master said: From where is it derived that if a person had awareness at the beginning but did not have awareness at the end, that this goat suspends the punishment that he deserved until he becomes aware of his transgression? The Talmud challenges: Why does the baraita ask: From where is it derived? What is it that the baraita finds difficult about this that it searches for a proof for it?

הכי קא קשיא ליה: השתא דאמרת חטאים דומיא דפשעים ⁠– מה פשעים דלאו בני קרבן, אף חטאים נמי דלאו בני קרבן; אימא: מה פשעים דלאו בני קרבן לעולם, אף חטאים דלאו בני קרבן לעולם; ומאי נינהו ⁠– אין בה ידיעה בתחלה ויש בה ידיעה בסוף; אבל יש בה ידיעה בתחלה ואין בה ידיעה בסוף, כיון דכי מתידע ליה בר קרבן הוא ⁠– אימא לא ליתלי!

The Talmud explains: This is what the baraita finds difficult: Now that you have said that the goat atones only for sins that are similar to acts of rebellion, such that just as it atones for acts of rebellion that are not subject to atonement through an offering, so too, it atones only for sins that are not subject to atonement through an offering, why not compare them in a more restrictive manner and say: Just as it atones only for acts of rebellion that are never subject to atonement through an offering, so too, it atones, or suspends punishment, only for sins that are never and will never be subject to atonement through an offering? And what types of transgressions are they? They are in cases where one did not have awareness at the beginning but did have awareness at the end. But where he had awareness at the beginning but did not have awareness at the end, since when he becomes aware, he is subject to an offering, one could say that the goat will not even suspend his punishment.