Commentary for Menachot 184:4
והכי קא אמר ליה ר' שמעון לר' יהודה שעירי עבודת כוכבים בעו סמיכה ואי שמיע לך דלא בעו סמיכה באהרן הוא דשמיע לך ומיעוטא מהחי הוא
The live [goat]: this signifies that only the live [goat] requires the laying on of hands by Aaron, but the he-goats offered for the sin of idolatry do not require the laying on of hands by Aaron but by the elders. And this is really what R'Simeon said to R'Judah: The he-goats offered for the sin of idolatry [most certainly] require the laying on of hands, for if you have heard anything to the effect that they do not require the laying on of hands, you must have heard it only in regard to Aaron;<span class="x" onmousemove="('comment',' I.e., that the he-goats offered for the sin of idolatry do not require the laying on of hands by Aaron, but they certainly require the laying on of hands by the elders.');"><sup>3</sup></span>
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