Commentary for Arakhin 42:5

כי קאמינא אנא בשעת הפרשה

Now this is in conflict with the view of 'Ulla; for 'Ulla said: They have made no distinction between burnt-offering and sin-offering except in this: the sin-offering requires the agreement [of the one who has to bring it] at the time of its designation, whereas the burnt-offering needs no such agreement.

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