Commentary for Menachot 54:18

אמר רבה בר עולא אמר קרא (ויקרא טז, לג) וכפר את מקדש הקודש מקום המקודש לקודש

whilst the Rabbis hold that just as the one need not be interpreted exactly so the other need not be interpreted exactly.<span class="x" onmousemove="('comment',' And the sprinklings are valid even though made not quite in the proper direction.');">²¹</span> R'Joseph, however, demurred, saying, Then according to R'Judah, if 'towards' must be interpreted exactly, 'upon'<span class="x" onmousemove="('comment',' In connection with the sprinkling of the blood of the bullock on the Day of Atonement it is written, And he shall sprinkle with his finger upon the mercy-seat (Lev. XVI, 14) ; and therefore unless the sprinkling is made actually upon the mercy-seat it is invalid.');">²²</span>

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