Commentary for Menachot 110:20

וסמיכה גופה מנלן דתניא (ויקרא ד, כד) וסמך ידו על ראש השעיר לרבות שעיר נחשון לסמיכה דברי רבי יהודה ר"ש אומר

For I might have thought that since the latter was included under the law of laying on of hands it was also included under the law requiring the north side; we are therefore taught [that it was not so]. And whence do we know that this was so concerning the laying on of hands?<span class="x" onmousemove="('comment',' That Nahshon's he-goat required the laying on of hands before slaughtering.');">²¹</span> - For it was taught: The verse, And he shall lay his hand upon the head of the he-goat,<span class="x" onmousemove="('comment',' Lev. IV, 24, with reference to the sin-offering brought by a ruler. Other offerings of a he-goat are included in this verse by reason of the fact that 'he-goat' is expressly mentioned here instead of the more usual expression 'upon its head'.');">²²</span> includes also Nahshon's he-goat, for the requirement of the laying on of hands. So R'Judah. But R'Simeon says,

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