Commentary for Menachot 184:2

אמר רב ששת ותסברא דהך קמייתא מתרצתא היא הא אמר ר' שמעון סמיכה בבעלים בעינן

Has not R'Simeon laid down the rule that the laying on of hands must be performed by the owners?<span class="x" onmousemove="('comment',' Supra p. 561. And the owners of the he-goats offered by the congregation for the sin of idolatry are the elders of the congregation, yet R. Simeon states in the first Baraitha that the laying on of hands was to be performed by Aaron and not by the elders!');">²</span> But you must correct [the Baraitha] as follows: The bullock; this signifies that only the bullock requires the laying on of hands, but the he-goats offered for the sin of idolatry do not require the laying on of hands.

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