Commentary for Temurah 44:10

לעולם אליבא דרבנן והכא במאי עסקינן באבדה בשעת כפרה

Or if you prefer [another solution] I may say: One may still hold that it is according, to the opinion of the Rabbis, and we are supposing here that the sin-offering was lost and was only found when the owners obtained atonement,<span class="x" onmousemove="('comment',' It was lost in the night and it was not found again until atonement had been obtained by another animal.');">⁷</span>

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