Commentary for Menachot 54:14
ורבי יהודה לימא קרא פני מאי אל ש"מ אל דוקא ורבנן אל לאו דוקא
As it was taught by a Tanna in the school of R'Eliezer B'Jacob: The verse, Towards the front of the mercy-seat on the east,<span class="x" onmousemove="('comment',' Lev. XVI, 14.');"><sup>16</sup></span> establishes the principle that wherever Scripture says 'the front' it means the east side.
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