Commentary for Menachot 183:17

ר' שמעון אומר פר טעון סמיכה בזקנים ואין שעירי עבודת כוכבים טעון סמיכה בזקנים אלא באהרן

make atonement for priests for other sins.<span class="x" onmousemove="('comment',' According to R. Simeon, therefore, priests do not obtain any atonement through the scapegoat.');">¹⁸</span> But according to R'Simeon [it will be asked]: Surely they are declared alike!<span class="x" onmousemove="('comment',' For the last phrases of the quoted verse imply that all sections of the people, Israelites as well as priests, obtain atonement alike for other sins.');">¹⁹</span>

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