Commentary for Keritot 55:28

אמר רב ה"ק

then surely where the lot sanctifies outside the time of purchase or the time of offering, designation sanctifies all the more either at the time of purchase or at the time of offering! Therefo Scripture stated, 'And make it a sin-offering', to intimate that the lot [only] makes it a sin-offering but designation does not make it a sin-offering.

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