Zevachim 6B

לא כיפר ⁠– קמי שמיא!

but it did not atone for him before Heaven, i.e., it is not accepted by God as a perfect offering.

מי לא תנן: ״והנותר בשמן אשר על כף וגו׳ לכפר עליו לפני ה׳״⁠ – אם נתן, כיפר; ואם לא נתן, לא כיפר. דברי רבי עקיבא. רבי יוחנן [בן נורי] אומר: שירי מצוה הן; בין ניתן בין שלא ניתן ⁠– כיפר, ומעלין עליו כאילו לא כיפר.

Didn’t we learn in a Mishnah with regard to the purification process of a metzora (Nega’im 14:10): The verse states: “And the rest of the oil that is in the priest’s hand he should put upon the head of the one that is to be purified, to make atonement for him before YHWH” (Leviticus 14:18). This teaches that if the priest placed the oil on the metzora’s head, it atoned for him, and he is purified, but if he did not place the oil on his head, it did not atone for him; this is the statement of R' Akiva. R' Yoḥanan ben Nuri says: Placement of the oil on the metzora’s head is a non-essential mitzva. Therefore, whether the oil was placed on his head or whether it was not placed on his head, it atoned for him, but the verse ascribes the metzora blame as though it did not atone for him.

מאי ״כאילו לא כיפר״? אילימא דמבעי לאיתויי קרבן אחרינא, האמרת: בין ניתן בין לא ניתן כיפר! אלא כיפר ⁠– גברא, לא כיפר ⁠– קמי שמיא; הכא נמי כיפר כו׳!

The Talmud comments: What is the meaning of the phrase: As though it did not atone for him? If we say that it is necessary for the metzora to bring another offering of oil, didn’t you say that whether the oil was placed on his head or whether it was not placed on his head, it atoned for him? Rather, the meaning of the statement is as follows: It atoned for the person, but did not atone for him before Heaven. Here too, with regard to one who sacrificed an offering without placing hands on its head, the baraita apparently means that the offering atoned for the owner’s transgression, even if it did not atone for him before Heaven.