Commentary for Temurah 47:12

קא ס"ד דר' אלעזר בר"ש כרבי סבירא ליה ואפילו באחריות נמי לא

it must be the opinion of Rabbi,<span class="x" onmousemove="('comment',' Who holds that if a sin-offering was set aside in place of one which was lost, and the first was found before atonement, but the second sin-offering was still offered, the offering which was lost was condemned to die. But where the owner set aside two sin-offerings for security's sake and obtained atonement through one of them, the other would not be condemned to die.');">⁷</span>

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