Yoma 67B

דכתיב: ״במדבר״. ומאן דאמר אסורין, דכתיב: ״גזירה״.

established his opinion based on a verse, as it is written: “And the goat should bear upon it all their iniquities to a land which is cut off; and he should let go the goat in the wilderness” (Leviticus 16:22). The concluding phrase, “in the wilderness,” is unnecessary, and indicates that the goat should be available for anyone to use, similar to a wilderness. And the one who said they are prohibited based his opinion on the same verse, as it is written, “cut off” [gezeira], which indicates a prohibition.

ומאן דאמר אסורין, האי ״מדבר״ מאי עביד ליה? מיבעי ליה לכדתניא: ״המדברה״, ״המדברה״, ״במדבר״⁠ — לרבות נוב וגבעון, שילה, ובית עולמים.

The Talmud asks: And the one who said they are prohibited, what does he do with this term wilderness, i.e., what does he derive from it? The Talmud answers: He needs it for that which was taught in a baraita: There are 3 expressions used to describe the location of the procedure with the scapegoat: “Into the wilderness” (Leviticus 16:10), “into the wilderness” (Leviticus 16:21), and “in the wilderness” (Leviticus 16:22), to include Nov and Givon and Shiloh, when the Tabernacle was located there, and God Temple. The mitzva of the scapegoat applied during the time periods when communal offerings were sacrificed in any of these locations.

ואידך, האי ״גזירה״ מאי עביד ליה? מיבעי ליה לכדתניא: ״גזירה״⁠ — אין גזירה אלא חתוכה. דבר אחר: אין גזירה אלא דבר המתגזר ויורד.

The Talmud asks: And the other, what does he do with this word gezeira? The Talmud answers: He needs it for that which was taught in a baraita with regard to the word gezeira: Gezeira means nothing other than cut. That is, he must send the goat away to a place cut up by rocks standing upright and sticking out. Alternatively, gezeira is referring to nothing other than something that breaks apart and falls, a reference to the goat, which is torn limb from limb.