Commentary for Yoma 139:22

דתנא דבי שמואל רבי אליעזר אומר יצא ועשה אילו ואיל העם ואימורי חטאת אבל פר העולה ושבעת כבשים ושעיר הנעשה בחוץ עם תמיד של בין הערבים

Furthermore, according to both R'Eliezer and R'Akiba, when are the sacrificial portions of the sin-offering<span class="x" onmousemove="('comment',' Mentioned in the Mishnah Supra 67b.');">¹⁸</span> smoked? - Raba said: You have no properly arranged order [of the service] except you adopt either the view of R'Eliezer, as taught in the School of Samuel, or the view of R'Akiba as reported in the Tosefta.

Rashi on Yoma