Commentary for Temurah 43:33

תנן

and, moreover, for what purpose does the Mishnah mention a sin-offering whose year is passed?<span class="x" onmousemove="('comment',' Since none of the rulings in the Mishnah have reference to it, for even if the owners have obtained atonement through another animal, it is not condemned to die, it effects exchange and is subject to the law of sacrilege. (V. Sh. Mek.) .');">²⁶</span>

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