Commentary for Yoma 118:4

ואימא לאחר כפרה כלפני כפרה מה לפני כפרה יש בו מעילה אף לאחר כפרה יש בו מעילה אין לך דבר שנעשית מצותו ומועלין בו ולא והרי תרומת הדשן

R'Johanan said: Scripture said: 'It' i.e., [implying t it is before atonement: just as after atonement one cannot be guilty of trespass concerning it,<span class="x" onmousemove="('comment',' Once atonement has been effected with any sacrifice the law of trespass does not apply to it, v. infra.');">⁵</span> thus can one before atonement not be guilty of trespass concerning it. But perhaps say: It is after the atonement as before the atonement: just as before the atonement one may become guilty of trespass concerning it, so also after atonement may one become guilty of trespass concerning it? - There is nothing concerning which one can become guilty of trespass, once the atonement touching it has been fulfilled.<span class="x" onmousemove="('comment',' Once it has served its purpose it is no longer considered the property of the Sanctuary for laws of trespass to apply to it.');">⁶</span> But there is the removal of the ashes [from the altar]?<span class="x" onmousemove="('comment',' V. Lev. VI, 3. The Biblical regulation And he shall put them (the ashes) beside the altar, (ibid.) , indicates that they must be hid away, are not available for private use, and are hence still the property of the Sanctuary, to which the laws of trespass apply though the commandment concerning it has already been fulfilled.');">⁷</span>

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