Commentary for Shevuot 23:11

ואמאי נקרבו אינהו גופייהו עולה אלא לאו ש"מ גזירה לאחר כפרה אטו לפני כפרה

Raba said: We have also learnt:.<span class="x" onmousemove="('comment',' Another confirmation.');">¹⁴</span> and the second one<span class="x" onmousemove="('comment',' Two goats were required for the Day of Atonement (Lev. XVI, 5-10) , one of which, after lots had been cast, was offered up as a sin-offering, and the other hurled down a steep precipice in the wilderness (Yoma 67a) . If the goat which bad to be sent into the wilderness died, two other goats had to be obtained, and lots cast again. There were now two goats for a sin-offering to the Lord, the one left over from the first pair and one from the second pair. One of them was offered up as a sin-offering, and the other left to pasture till it became blemished, when it was sold, and the proceeds expended on a burnt-offering as dessert for the altar.');">¹⁵</span>

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