Commentary for Keritot 50:32

חייבי חטאות ואשמות ודאין שעבר עליהן יה"כ חייבין להביא אחר יה"כ חייבי אשמות תלויין פטורין:

are not subject to a sacrifice, so also only thos 'sins' which are not subject to a sacrifice are atoned for [by the Day of Atonement]; 'sins', however, which are subject to a sacrifice are not atoned for.<span class="x" onmousemove="('comment',' Viz., by the Day of Atonement. The Mishnah, therefore, states that the sacrifices are still due. The suspensive guilt-offering is an exception for reasons that will be explained further on.');">¹⁸</span>

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