Commentary for Temurah 45:8

רישא סתם לן כרבנן סיפא סתם לן כרבי

the authorities concerned agree that where the owner obtained atonement through the sin-offering which was not lost, the lost sin-offering is condemned to die, and the difference of opinion arises only where [the owner] obtained atonement through the lost sin-offering, Rabbi holding that [the sin-offering] set aside instead of the lost one has the same law as the lost sin-offering,<span class="x" onmousemove="('comment',' Just as where the owner obtained atonement through the sin-offering which was never lost, the law is that the lost sin-offering is condemned to die, so if he was atoned for through the lost sin-offering, the one which was never lost is condemned to die.');">⁷</span>

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