Commentary for Menachot 111:14

מאשם מה לאשם שכן קדשי קדשים מכולהו נמי שכן קדשי קדשים

with a burnt-offering because it is wholly burnt! - One can argue the case from the sin-offering. But surely [one can retort that] this is so with the sin-offering because it effects atonement for those that are liable to the penalty of kareth! - One can argue the case from the guilt-offering.

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