Commentary for Menachot 54:16

ורבנן מדהתם לאו דוקא ה"נ לאו דוקא

To teach that 'towards' must be interpreted with exactness.<span class="x" onmousemove="('comment',' The expression 'towards the front of the mercy-seat' is not stated (argues R. Judah) merely to indicate that the east side is meant, since for that purpose 'the front', without 'towards', would have been sufficient. Its true purpose is to teach that only for entering towards the front of the mercy-seat is the penalty of death at the hands of heaven incurred, but not for merely entering within the veil.');">¹⁸</span> And the Rabbis? - [They say,] 'Towards' need not be interpreted exactly.

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