Yoma 68B

לצפונה של ירושלים, וחוץ לשלש מחנות. רבי יוסי אומר: אבית הדשן נשרפין.

North of Jerusalem, and outside of 3 camps. R' Yosei says: They are burned in the place of the ashes.

אמר רבא: מאן תנא דפליג עליה דרבי יוסי ⁠— רבי אליעזר בן יעקב הוא. דתניא: ״אל שפך הדשן ישרף״, שיהא לשם דשן, רבי אליעזר בן יעקב אומר: שיהא מקומו משופך.

Rava said: Who is the tanna who disagrees with R' Yosei on this issue? It is R' Eliezer ben Ya’akov, as it was taught in a baraita with regard to the verse: “Where the ashes are poured out [shefekh hadeshen] should it be burned” (Leviticus 4:12), which means that there should already be ash there in that place, so that it is known as the ash heap even before this animal is burned there. R' Eliezer ben Ya’akov says: This verse indicates that its place should be slanted [meshupakh] so that ash that is deposited there will roll downhill. Rava understood that whereas R' Yosei requires that there already be ash present when the bull is burned, R' Eliezer ben Ya’akov does not.

אמר ליה אביי: ודילמא במקומו משופך הוא דפליגי.

Abaye said to him: There is no proof from here, as perhaps they disagree only about whether the place must be slanted. R' Eliezer ben Ya’akov may agree there should be ash there to begin with, but he adds that the place must also be slanted. Therefore, there is no proof to support Rava’s statement.

תנו רבנן: ״והשורף״⁠ — השורף מטמא בגדים ולא המצית את האור ולא המסדר את המערכה. ואי זהו השורף? זה המסייע בשעת שריפה.

A baraita states: It states: “And he who burns them should wash his garments” (Leviticus 16:28), to indicate that only the garments of the one who burns the bull and goat of Yom Kippur are rendered impure, but not the garments of the one who kindles the fire, and not the garments of the one who arranges the pile of wood. And who is the one who burns? It is the one who assists at the actual time of burning.