Commentary for Temurah 47:23

אבדה בשעת כפרה לרבנן מתה לרבי רועה

and when he procures atonement, he does so through the second [goat] of the first pair; now this [second goat of the second pair] is a case of something being set aside for security's sake,<span class="x" onmousemove="('comment',' Since it was not set aside instead of a lost animal, as only the goat for Azazel died but not the goat 'unto the Lord'. The setting aside was therefore for security's sake on behalf of the second goat in the first pair.');">¹⁵</span>

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